2021 Schedule M1SA, Minnesota Itemized DeductionsYour First Name and InitialLast NameYour Social Security NumberMedical and Dental Expenses1 Medical and dental expenses (see instructions) . . . . . . . . . . . . . . . . . . . . . 12Adjusted gross income (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . 23 Multiply line 2 by 10% (.10). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34 Subtract line 3 from line 1. If line 3 is more than line 1, enter 0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4Taxes You Paid5 Real estate taxes (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 56Personal property taxes (see instructions) . . . . . . . . . . . . . . . . . . . . . . . .7Add lines 5 and 6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 78Enter the lesser of line 7 or 10,000 ( 5,000 if Married Filing Separately) 89Other taxes. List the type and amount . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9610 Add lines 8 and 9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10Interest You Paid11 Home mortgage interest and points on federal Form 1098 . . . . . . . . . 1112 Home mortgage interest and points not reported to you on Form 1098(see instructions)1213 Investment interest expense . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1314 Add lines 11 through 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14Charitable Contributions15 Charitable contributions by cash or check (see instructions). . . . . . . . . 1516 Charitable contributions by other than cash or check (see instructions) 1617 Carryover of charitable contributions from a prior year . . . . . . . . . . . . 1718 Add lines 15 through 17 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18Casualty and Theft Losses19 Casualty or theft loss (enclose Schedule M1CAT) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19Unreimbursed Employee Business Expenses20 Unreimbursed employee expenses (enclose Schedule M1UE) . . . . . . . 2021 Adjusted gross income (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . 2122 Multiply line 21 by 2% (.02) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2223 Subtract line 22 from line 20. If zero or less, enter 0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23Other Miscellaneous Deductions24 Other miscellaneous deductions (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24List type and amount25 Add lines 4, 10, 14, 18, 19, 23, and 24 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2526 Complete the worksheet in the instructions if Line 1 of Form M1 or line 37 of Schedule M1NCis more than 199,850 ( 99,925 if your filing status is Married Filing Separately) . . . . . . . . . . . . . . . . . . . . 2627*211161*Subtract line 26 from line 25. Enter the result here and on line 4 of Form M1 . . . . . . . . . . . . . . . . . . . . . . 279995

2021 Schedule M1SA InstructionsShould I file this schedule?Standard Deduction TableComplete and file Schedule M1SA, Minnesota Itemized Deductions, to claim Check the boxes that apply to you and your spouse. If you are Married FilingSeparately, check boxes only for your own status, unless your spouse has noitemized deductions on your Minnesota income tax return. Generally, yougross income and cannot be claimed as a dependent.will benefit more by filing Schedule M1SA if your itemized deductions are You: 65 or olderblindYour Spouse: 65 or olderblindFiling statusBoxes Checked AboveStandard Deductionmore than your standard deduction. Use the Standard Deduction Table toSingle:0 12,525determine your standard deduction.114,175215,825You may file Schedule M1SA even if you did not file federal Schedule A.Married0 25,050If you filed federal Schedule A, you will use many of the amounts on thatFiling Jointly or126,350schedule for Schedule M1SA.Qualifying227,650Widow(er):328,950If you filed federal Form 1040-NR you are not eligible for the standard430,250deduction unless a U.S. tax treaty allows it. You may qualify for certainMarried0 12,525113,825Minnesota itemized deductions such as charitable contributions, casualty and FilingSeparately:215,125theft losses, and certain miscellaneous deductions. If you entered amounts on316,425417,725lines 2 through 7 of Form 1040-NR, Schedule A, see instructions for lines0 18,800Head of15-19 and line 24 of this schedule to determine your Minnesota itemizedHousehold:120,450222,100deductions.Line InstructionsLine 1 — Medical and Dental ExpensesIf you filed federal Schedule A and entered an amount on line 1, enter that amount on line 1 of Schedule M1SA. If you did not file ScheduleA or enter an amount on line 1 of Schedule A, enter the total of your medical and dental expenses after you reduce these expenses by anypayments received from insurance or other sources.Examples of Medical and Dental Payments You Can DeductTo the extent you were not reimbursed, you can deduct what you paid for: Insurance premiums for medical and dental care, including premiums for qualified long-term care insurance contracts. Reduce the insurancepremiums by any self-employed health insurance deduction you claimed on federal Schedule 1, line 17. You cannot deduct insurancepremiums paid with pretax dollars because the premiums are not included in box 1 of your federal Form W-2. If you are a retired publicsafety officer, you cannot deduct any premiums to the extent you paid for them with a tax-free distribution from your retirement plan.Limit on long-term care premiums you can deductIf the person was, at the end of 2021, ageThen the most you can deduct is40 or under 45041-50 85051-6061-7071 or older 1,690 4,520 5,640 Prescription medicines or insulin. Acupuncturists, chiropractors, dentists, eye doctors, medical doctors, occupational therapists, osteopathic doctors, physical therapists,podiatrists, psychiatrists, psychoanalysts (medical care only), and psychologists. Medical examinations, X-ray and laboratory services, insulin treatment, and whirlpool baths your doctor ordered. Diagnostic tests, such as a full-body scan, pregnancy test, or blood sugar test kit. Nursing help (including your share of the employment taxes paid). If you paid someone to do both nursing and housework, you can deductonly the cost of the nursing help. Hospital care (including meals and lodging), clinic costs, and lab fees. Qualified long-term care services. The supplemental part of Medicare insurance (Medicare B). The premiums you pay for Medicare Part D insurance. A program to stop smoking and any prescription medicines to alleviate nicotine withdrawal. A weight-loss program as treatment for a specific disease (including obesity) diagnosed by a doctor. Medical treatment at a center for drug or alcohol addiction. Medical aids such as eyeglasses, contact lenses, hearing aids, braces, crutches, wheelchairs, and guide dogs, and the cost to maintain them. Surgery to improve defective vision, such as laser eye surgery or radial keratotomy. Lodging expenses (but not meals) while away from home to receive medical care provided by a physician in a hospital or a medical carefacility related to a hospital, provided there was no significant element of personal pleasure, recreation, or vacation in the travel. Ambulance service and other travel costs to get medical care. If you used your own vehicle to go to and from a place to receive care, you canclaim 17 cents per mile or what you actually spent for gas and oil. Add parking and tolls to the amount you claim under either method. Cost of breast pumps and supplies that assist lactation.Continued

Examples of Medical and Dental Payments You Cannot Deduct The cost of diet food Cosmetic surgery, unless it was necessary to improve a deformity related to a congenital abnormality, an injury from an accident or trauma, ora disfiguring disease Life insurance or income protection policies The Medicare tax on your wages and tips, or the Medicare tax paid as part of the self-employment tax or household employment taxes Nursing care for a healthy baby Illegal operations or drugs Imported drugs not approved by the U.S. Food and Drug Administration (FDA). This includes foreign-made versions of U.S.-approved drugsmanufactured without FDA approval Nonprescription medicines other than insulin (including nicotine gum and certain nicotine patches) Travel your doctor told you to take for rest or a change Funeral, burial, or cremation costsWhose medical and dental expenses can you include? You can include medical and dental bills you paid in 2021 for any of these individuals,either when the services were provided or when you paid for them. Yourself and your spouse All dependents you claim on your return Your child whom you do not claim as a dependent because of the rules for children of divorced or separated parents Any person you could have claimed as a dependent on your return unless that person received 4,350 or more of gross income or filed a jointreturn Any person you could have claimed as a dependent except that you, or your spouse if filing jointly, can be claimed as a dependent on someoneelse’s 2021 returnReimbursements. If your insurance company paid the provider directly for part of your expenses, and you paid only the amount that remained,include on line 1 only the amount you paid. If you received a reimbursement in 2021 for medical or dental expenses you paid in 2021, reduceyour 2021 expenses by this amount. If you received a reimbursement in 2021 for prior year medical or dental expenses, do not reduce your 2021expenses by this amount.Cafeteria plans. You cannot deduct amounts that were already excluded from your income. Do not include on line 1 insurance premiums paidby an employer-sponsored health insurance plan (cafeteria plan unless the premiums are included in box 1 of your Forms W-2. Also, do notinclude any other medical and dental expenses paid by the plan unless the amount paid is included in box 1 of your Forms W-2.Line 2 - Adjusted Gross IncomeEnter the amount from line 1 of Form M1. If you completed Schedule M1NC, enter the amount from line 37 of that Schedule. If the amount iszero or less, enter 0.Line 5 — Real Estate TaxesIf you filed federal Schedule A, enter the amount from line 5b.Include state and local taxes you paid on real estate if all of these apply: You did not use the real estate for business The taxes were assessed uniformly at a like rate on all real property throughout the community The tax proceeds are used for general community or governmental purposesIRS Publication 530 explains the deductions homeowners can take.Do not include: Itemized charges for services to specific property or persons (for example, a 20 monthly charge per house for trash collection, a 5 chargefor every 1,000 gallons of water consumed, or a flat charge for mowing a lawn that had grown higher than permitted under local ordinance) Charges for improvements that tend to increase the value of your property (for example, an assessment to build a new sidewalk). The cost ofproperty improvement is added to the basis of the property. A charge is deductible if it is used only to maintain an existing public facility inservice (for example, a charge to repair an existing sidewalk, and any interest included in that charge)If your mortgage payments include real estate taxes, you can deduct only the amount the mortgage company actually paid to the taxing authorityin 2021.If you sold your home in 2021, any real estate tax charged to the buyer should be shown on your settlement statement and in box 6 of anyfederal Form 1099-S you received. This amount is considered a refund of real estate taxes (see Refunds and rebates). Any real estate taxesyou paid at closing should be shown on your settlement statement.Refunds and rebates. If you received a refund or rebate in 2021 such as from a 2020 Form M1PR, Homestead Credit Refund (forHomeowners) and Renter’s Property Tax Refund, reduce your deduction by the amount of the refund or rebate.Line 6 — Personal Property TaxesIf you filed federal Schedule A and you had an amount on line 5c, enter that amount on line 6 of Schedule M1SA. Enter the state and localpersonal property taxes you paid, but only if the taxes were based on value alone and imposed on a yearly basis.If you are claiming registration tax for a vehicle registered in Minnesota, you may deduct part of your Minnesota vehicle license fee as personalproperty tax for passenger automobiles, pick-up trucks, and vans. You may not deduct other amounts, such as the plate fee and filing fee.Calculate the allowed deduction by subtracting 35 from your vehicle’s registration tax for each vehicle you register. To find the registration tax: Go to and select Calculate Registration Tax Look at the vehicle registration renewal form issued by Driver and Vehicle ServicesContinued

Line 9 — Other TaxesIf you had any deductible tax not listed on lines 5 or 6, list the type and amount of tax. Include income tax you paid to a foreign country or U.S.possession. You cannot claim a deduction for foreign taxes if you included those taxes on federal Form 1116.Lines 11 through 13 — Interest You PaidThe rules for deducting interest vary, depending on whether you used the loan proceeds for business, personal, or investment activities. SeeIRS Publication 535 for more information about deducting business interest expenses. See IRS Publication 550 for more information aboutdeducting investment interest expenses. You cannot deduct personal interest.If you use the proceeds of a loan for more than one purpose (for example, personal and business, you must allocate the interest on the loan toeach use. Do not allocate home mortgage interest if it is fully deductible, regardless of how you used the funds.You allocate interest (other than fully deductible home mortgage interest on a loan in the same way as the loan is allocated. Tracedisbursements of the debt proceeds to specific uses. For more information on allocating interest, see IRS Publication 535.Generally, if you paid interest in 2021 that applies to any period after 2021, you can deduct only amounts that apply for 2021.Line 11 — Home Mortgage Interest Reported on Federal Form 1098If you filed federal Schedule A, enter the amount from line 8a. Do not include any home equity loan interest that was included on line 8a. If youmeet the exception to the federal limitation for a loan taken out after December 15, 2017, but before April 1, 2018, follow the instructions forlimits on loans taken out on or after December 16, 2017, on Schedule M1SA.Enter on line 11 mortgage interest and points reported to you on federal Form 1098.A home mortgage is any loan secured by your main home or second home. It includes first and second mortgages and refinanced mortgages. Ahome can be a house, condominium, cooperative, mobile home, boat, or similar property. The home must provide basic living accommodations,including sleeping space, toilet, and cooking facilities.Limit on loans taken out before December 16, 2017. For qualifying debt taken out before December 16, 2017, you can only deduct mortgageinterest on up to 1,000,000 ( 500,000 if you are married and file a separate return) of that debt. The only exception is for loans taken out on orbefore October 13, 1987. See IRS Publication 936, if you took out the loan on or before October 13, 1987.Limit on loans taken out on or after December 16, 2017. For qualifying debt taken out on or after December 16, 2017, you can only deducthome mortgage interest on up to 750,000 ( 375,000 if you are married and file a separate return) of that debt. If you also have qualifying debtsubject to the 1,000,000 limitation discussed under the previous paragraph, the 750,000 limit for debt taken out on or after December 16,2017, is reduced by the amount of your qualifying debt subject to the 1,000,000 limit.Refund of overpaid interest. If your Form 1098 shows any refund of overpaid interest, do not reduce your deduction by the refund.Interest reported on someone else’s Form 1098. If you and at least one other person (other than your spouse, if filing jointly) were liable forand paid interest on the mortgage, and the interest was reported on the other person’s Form 1098, report your share of the interest on line 2. (SeeIRS Publication 936 to calculate your mortgage interest deduction.Form 1098 does not show all interest paid. If you paid more interest to the recipient than is shown on Form 1098, show the larger deductibleamount on line 11 and explain the difference. If you are filing a paper return, explain the difference by attaching a statement to your paper returnand printing “See attached” to the right of line 11.Line 12 — Home Mortgage Interest not reported on federal Form 1098If you filed federal Schedule A, enter the amount from line 8b.If you paid mortgage interest to a recipient who did not provide you a Form 1098, report your deductible mortgage interest on line 12.Seller financed mortgage. If you paid home mortgage interest to the person from whom you bought the home and that person did notprovide you a Form 1098, write that person’s name, identifying number, and address on the line next to line 12. If the recipient of your homemortgage payment(s is an individual, the identifying number is their Social Security Number (SSN. Otherwise, it is their Federal EmployerIdentification Number (FEIN). You must also let the recipient know your SSN.Interest reported on someone else’s Form 1098. If you and at least one other person (other than your spouse if filing jointly) were liable forand paid interest on the mortgage, and the home mortgage interest paid was reported on the other person’s Form 1098, identify the name andaddress of the person or persons who received a Form 1098 reporting the interest you paid. If you are filing a paper return, identify the personby attaching a statement to your paper return and printing “See attached” to the right of line 12.Points not reported on Form 1098. Points are shown on your settlement statement. Points you paid only to borrow money are generallydeductible over the life of the loan. See IRS Publication 936 to figure the amount you can deduct. You may not deduct points paid for otherpurposes, such as for a lender’s services.Refinancing. Generally, you must deduct points you paid to refinance a mortgage over the life of the loan. This is true even if the new mortgageis secured by your main home.If you used part of the proceeds to improve your main home, you may be able to deduct the part of the points related to the improvement in theyear paid. See IRS Publication 936 for details.Line 13 — Investment InterestIf you filed federal Schedule A, enter the amount from line 9.Investment interest is interest paid on money you borrowed that is allocable to property held for investment. It does not include any interestallocable to passive activities or to securities generating tax-exempt income.Continued

Complete and attach a 2021 federal Form 4952 for Minnesota purposes to figure your deduction unless all of these apply: Your investment interest expense is less than your investment income from interest and ordinary dividends minus any qualified dividends You have no other deductible investment expenses You have no disallowed investment interest expense from 2020Lines 15 through 17 — Charitable ContributionsYou can deduct contributions you gave to organizations that are religious, charitable, educational, scientific, or literary in purpose. You can alsodeduct what you gave to organizations that work to prevent cruelty to children or animals. See IRS Publication 526 for details.To verify an organization’s charitable status: Check with the organization you donated to; the organization should be able to verify its charitable status Use the online search tool at to see if an organization is eligible to receive tax-deductible contributionsExamples of Qualified Charitable OrganizationsThis list gives some examples of qualified organizations. See IRS Publication 526 for more examples. Churches, mosques, synagogues, temples, and other religious organizations Boy Scouts, Boys and Girls Clubs of America, CARE, Girl Scouts, Goodwill Industries, Red Cross, Salvation Army, and United Way Fraternal orders, if the contributions will be used for the purposes listed under Charitable Contributions Veterans’ and certain cultural groups Nonprofit hospitals and medical research organizations Most nonprofit educational organizations, such as colleges, but only if your contribution is not a substitute for tuition or other enrollment fees Federal, state, and local governments, if the contributions are solely for public purposesAmounts You Can DeductContributions can be in cash, property, or out-of-pocket expenses you paid to do volunteer work for the kinds of organizations described earlier.If you drove to and from the volunteer work, you can take the actual cost of gas and oil or 14 cents a mile. Add parking and tolls to the amountyou claim under either method. Do not deduct any amounts repaid to you. You may deduct volunteer mileage reimbursement exceeding 14 centson line 24 of Schedule M1M.Contributions from which you benefit. If you made a contribution and received a benefit in return, such as food, entertainment, or merchandise,you can generally only deduct the amount that is more than the value of the benefit. This rule does not apply to certain membership benefitsprovided in return for an annual payment of 75 or less or to certain items or benefits of token value. For details, see IRS Publication 526.Example. You paid 70 to a charitable organization to attend a fundraising dinner and the value of the dinner was 40. You can deduct only 30.Contributions of 250 or more. You can deduct a contribution of 250 or more only if you have a statement from the charitable organizationshowing: The amount of any money contributed and a description (but not value) of any property donated Whether the organization did or did not give you any goods or services in return for your contribution. If you did receive any goods orservices, they must include a description and estimate of the value. If you received only intangible religious benefits (such as admission to areligious ceremony), the organization must state this, but it does not have to describe or value the benefitIn figuring whether a donation is 250 or more, do not combine separate donations. For example, if you gave your church 25 each week for atotal of 1,300, treat each 25 payment as a separate donation. If you made donations through payroll deductions, treat each deduction from eachpaycheck as a separate donation. See IRS Publication 526 if you made a separate donation of 250 or more through payroll deduction.Limit on the amount you can deduct. See IRS Publication 526 to figure the amount of your deduction if any of these apply: Your cash contributions or contributions of ordinary income property are more than 30% of the amount on line 1 of Form M1 Your contributions of capital gain property are more than 20% of the amount on line 1 of Form M1 (or line 37 of Schedule M1NC) You gave contributions of property that increased in value or gave donations of the use of propertyAmounts you cannot deduct Travel expenses (including meals and lodging) while away from home performing donated services, unless there was no significant element ofpersonal pleasure, recreation, or vacation in the travel Political contributions Dues, fees, or bills paid to country clubs, lodges, fraternal orders, or similar groups Cost of raffle, bingo, or lottery tickets Value of your time or services Value of blood given to a blood bank The transfer of a future interest in tangible personal property. Generally, no deduction is allowed until the entire interest has been transferred Donations to individuals and groups that are operated for personal profit Donations to foreign organizations. However, you may be able to deduct donations to certain U.S. organizations that transfer funds to foreigncharities and certain Canadian, Israeli, and Mexican charities. See IRS Publication 526 for details. Donations to organizations engaged in certain political activities that are of direct financial interest to your trade or business Donations to groups whose purpose is to lobby for changes in the laws Donations to civic leagues, social and sports clubs, labor unions, and chambers of commerceContinued

Value of benefits received in connection with a contribution to a charitable organization. See IRS Publication 526 for exceptions. Cost of tuition. However, you may be able to deduct this as a job education expense on line 20 or take an education creditLine 15 — Charitable Contributions by Cash or CheckIf you filed federal Schedule A, enter the amount from line 11. Do not include amounts that exceed 60% of line 1 of Form M1 or line 37 ofSchedule M1NC, you were required to complete Schedule M1NC.If you filed federal Form 1040-NR, enter the amount from line 2 of Schedule A. Do not include amounts that exceed 60% of line 1 of Form M1or line 37 of Schedule M1NC, you were required to complete Schedule M1NC.Enter on line 15 the total value of donations you made in cash or by check (including out-of-pocket expenses.Recordkeeping. Keep bank records of contributions (such as a canceled check or credit card statement or written records from the charity,regardless of your amounts contributed. The written record must include the name of the charity, date, and amount of the contribution. If youmade contributions through payroll deduction, see IRS Publication 526. Do not attach the record to your tax return.Line 16 — Other Than by Cash or CheckIf you filed federal Schedule A, enter the amount from line 12.If you filed federal Form 1040-NR, enter the amount from line 3 of Schedule A.Enter the total value of your contributions of property other than by cash or check. If you gave used items, such as clothing or furniture, deducttheir fair market value at the time you gave them. Fair market value is what a willing buyer would pay a willing seller when neither has to buyor sell and both are aware of the conditions of the sale. For more details on determining the value of donated property, see IRS Publication 561.Deduction more than 500. If the amount of your deduction is more than 500, you must complete and attach a statement identifying the dateof contribution, name of the charitable organization, description of the property, and the fair market value.Deduction more than 5,000. If your total deduction is over 5,000 ( 500 for certain contributions of clothing and household items, you mayalso have to get appraisals of the values of the donated property. See federal Form 8283 and its instructions for details.Contribution of motor vehicle, boat, or airplane. If you deduct more than 500 for a contribution of a motor vehicle, boat, or airplane, youmust also attach a statement from the charitable organization to your paper return. The organization may use Form 1098-C to provide therequired information.Recordkeeping. If you gave property, you should keep a receipt or written statement from the organization you gave the property to, or areliable written record that shows the organization’s name and address, the date and location of the gift, and a description of the property. Foreach gift of property, you should also keep reliable written records that include: How you figured the property’s value at the time you gave it. If the value was determined by an appraisal, keep a signed copy of the appraisal The cost or other basis of the property if you must reduce it by any ordinary income or capital gain that would have resulted if the propertyhad been sold at its fair market value How you figured your deduction if you chose to reduce your deduction for donations of capital gain property Any conditions attached to the donationLine 17 — Carryover from Prior YearIf you have contributions that you could not deduct in an earlier year because they exceeded the limits on the amount you could deduct, yougenerally have five years to use those contributions. The same limits apply this year to your carryover amounts as applied to those amounts inthe earlier year. After applying those limits, enter the amount of your carryover that you are allowed to deduct this year.Line 19 — Casualty and Theft LossesComplete Schedule M1CAT, Casualty and Theft. If you filed federal Schedule A and entered an amount on line 15, complete a ScheduleM1CAT for that casualty. If you filed federal Form 1040NR and entered an amount on line 6 of Schedule A, complete Schedule M1CAT forthat casualty or theft loss.You may be able to deduct part or all of each loss caused by any of these: Theft, vandalism, fire, storm, or similar causes Car, boat, and other accidents Corrosive dry-wall Money you had in a financial institution but lost because of the institution’s insolvency or bankruptcyYou can deduct personal casualty or theft losses only to the extent that: The amount of each separate casualty or theft loss is more than 100 The total amount of all losses during the year reduced by 100 is more than 10% of the amount on line 1 of Form M1 (or line 37 of ScheduleM1NC)Corrosive drywall losses. If you paid

include on line 1 only the amount you paid. If you received a reimbursement in 2021 for medical or dental expenses you paid in 2021, reduce your 2021 expenses by this amount. If you received a reimbursement in 2021 for prior year medical or dental e