However, you cannot claim all your medical expenses. For 2007, from these expenses, you must subtract $1,926. or 3% of your net income, whichever is less, on your Federal Form and $1,678. or 3% of your net income, whichever is less, on your PEI Form.

It is usually more advantageous for the spouse with the lower income to claim these expenses. You should perform both calculations to make sure.

For the year 2007, the amount of premiums paid were as follows:

Health Plan   Single coverage       $ 405.36

                         Family coverage   $ 1,125.72

Dental Plan   Single coverage       $ 174.48

                         Married coverage    $ 325.68

                         Family coverage      $ 390.96