4. Medical costs
Don’t forget about medical costs while you’re on vacation! Most taxpayers overlook them. That’s why is better to keep good records of all your medical-related expenses—they could help you clear this tax deduction difficulty.
Also, remember that changes made with the enactment of the Affordable Care Act mean that taxpayers age 65 or younger must have qualifying medical expenses in excess of 10 percent of adjusted gross income (AGI) in order to deduct them.
As for self-employed taxpayers, if they are not covered by any other employer-paid plan, (for example, one carried by a spouse) they can deduct 100 percent of health insurance premiums as an adjustment to income.