You can take a deduction for medical expenses for you, your spouse, and your dependents. Medical expenses include amounts paid for the diagnosis, cure, mitigation, treatment, or prevention of disease. Examples include expenses for: regular checkups, dental expenses (including braces), health insurance paid with after tax dollars, prescription medication, cosmetic surgery (but only if it is done to correct a congenital defect or correct a deforming disease). If you spend money on property improvements to help a disabled or sick household member, the deductible amount is the cost of the improvement over the increase in market value of the house. For example, if you spend $20K to install an elevator, but it only adds $8K to the market of the home, the $12K excess is the deduction. Some improvements are fully deductible such as railways and ramps, modifying doorways, etc.
Other taxes include personal property taxes. These are the property taxes you pay on your cars, boats, motor cycles, and any other personal property. Other taxes also include any foreign tax you pay (for example if you worked in another country, or you have foreign investments).
Example: Jimmy buys a $200,000 home with a $200,000 home acquisition mortgage (with interest only payments). Five years later when Jimmy’s home is worth $220,000, Jimmy takes out a home equity loan of $30,000. Since the sum of the acquisition debt and home equity debt exceed the market value of the home by $10,000, interest on the $10,000 excess is not deductible (i.e., only 2/3 of the interest on the home equity loan is deductible).