How can I reasonably declare the medical expenses for myself and my family in my personal taxes? There are two types of tax deductions for medical expenses: direct tax refunds and credits. The policy that medical expenses can be directly refunded is often overlooked. Even experienced tax preparers who have been engaged in tax preparation for a long time often miss this issue. Today we will focus on line 45200 of the tax return - refundable medcial expense supplement. Low-income families who pay high medical expenses must read this.