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# What are the requirements for extraordinary charges?

**To qualify for this income deduction, extraordinary expenses must meet certain criteria:**

* They must significantly reduce the taxpayer's ability to pay.
* An expense is considered extraordinary if it is not typically incurred by the majority of taxpayers in similar income situations.
* An extraordinary expense must also be unavoidable, meaning material, legal, or moral reasons prevent the taxpayer from avoiding it.
* Only expenses actually incurred by the taxpayer are considered.
* Any reimbursements must be deducted from the total expenses.
* To be considered genuine, expenses must exceed a percentage of income determined based on family situation.