Deduction for medical expenses: Also, it will become harder to deduct medical expenses, though this deduction is more common among middle class taxpayers.
Until now, taxpayers could deduct medical expenses that exceeded 7.5% of their adjusted gross income. This level is rising to 10% next year.
One-third of the people who took this deduction had income in the $50,000 to $100,000 range in 2010, according to a CNNMoney analysis of Internal Revenue Service data. Only a tiny fraction of the rich took advantage of this deduction because their high incomes made it hard to reach the threshold.