For units using a Standard Medical Deduction do not consider any portion of a medical expense that is reimbursed to the unit when determining if the unit's medical expenses exceed $35.
For units that use actual medical expenses instead of a standard, do not allow as a medical deduction any portion of a medical expense that is reimbursed to the unit. Allow the nonreimbursable portion of a medical expense:
For the nonreimbursable portion of a onetime only medical expense, the unit may choose to:
A reimbursement for past or future medical expenses that does not represent a gain or benefit to the unit, is exempt income and the expense cannot be used as a deduction. A reimbursement would be a gain or benefit to the unit if it is greater than the actual amount paid by the unit.
Illinois Department of Human ServicesJB Pritzker, Governor · Grace B. Hou, Secretary
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