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In 2013, roughly 25.8 million traditional Medicare beneficiaries spent at least 10 percent of their income on out-of-pocket health care expenses. The medical expense tax deduction makes health care more affordable for people with significant out-of-pocket expenses. This factsheet presents some of the key socio-economic and health characteristics of Medicare beneficiaries who bear such a high health care cost burden and for whom the medical expense tax deduction is critical.