The individual burden threshold depends on your income, marital status, and number of children.
That means:
Income: The higher your taxable income, the higher your reasonable burden threshold will be.
Marital status: Married couples generally have a different threshold than single individuals.
Children: The number of children affects the calculation, as families with children often have a lower threshold.
The calculation is based on a tiered percentage that varies depending on income level. You can only claim extraordinary burdens for tax purposes if they exceed this threshold.
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