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Medical Expenses


If you use Schedule A (Form 1040) to itemize your deductions, you may be able to deduct "unreimbursed medical and dental expense" "you actually paid" in the year that "exceed 7.5% of your Adjusted Gross Income". Read this line again to be sure you understand the specific requirements.

What Are Medical Expenses?

The costs of diagnosis, cure, mitigation, treatment, or prevention of disease, and for the purpose of affecting any part or function of the body.

It includes payments for legal medical services rendered by physicians, surgeons, dentists, and other ledical practitioners.

It includes the costs of medical equipment, supplies, and diagnostic devices needed for these purposes.

It includes premiums paid for insurance that covers medical care; health incurance, dental insurance, long-term care insurance, Medicare Part B & D, and qualified long-term care services.

It includes the costs of transportation and travel to get medical care.

It does NOT include expenses that are merely beneficial to general health, such as vitamins, supplements, a vacation, or plastic surgery (unless required for specific medical purposes).

What Expenses Can You Include In The Year?

You can include only the medical and dental expenses you actually paid in the year with your own funds (and that were not reimbursed to you).

You cannot include medical expenses that were paid by insurance companies or other sources.

How Much Can You Deduct?

You can deduct on Schedule A (Form 1040) only the amount of your total allowed medical and dental expenses that is more than 7.55 of your Adjusted Gross Income.

NOTE: If you do not itemized your deductions and instead take your allowed standard deduction, you cannot deduct any of your medical expenses.

Whose Medical Expenses Can You Include?

Generally, you can include medical and dental expenses you pay for youself, your spouse (if filing jointly), and dependents on your tax return.


Abortion (Legal only)




Annual Physical Exam

Artificial Limb

Artificial Teeth


Birth Control Pills

Body Scan

Braille Books/Magazines

Breast Pumps/Supplies

Breast Reconstructive Surgery

Capital Expenses for Special Medical Equipment in the Home

Car special equipment


Christian Science Practitioner

Contace Lenses


Dental Treatment

Diagnostic Devices & Services

Disabled Dependent Care Expenses

Drug Addition

Drugs (Prescription only0

Eye Exam

Eye Glasses/Contact Lenses

Eye Surgery/Treatment

Fertility Enhancement

Guide Dog or other service animal

Health Instutite Fees (Prescribed only)

HMO Fees

Hearing Aids

Home Health/Nursing Care

Hospital Services

Insurance Premiums (Dental, Health, Long-Term Care)

Lab Fees

Lead-Based Paoin Removal

Learning Disability

Legal Fees 

Lifetime Care Advance Payments/Founder's Fee


Long Term Care


Medical Conferences

Medical Information Plan

Medicines/Drugs (Prescribed)

Nursing Home

Nursing Services



Organ Donors/Transplants



Physical Examinations

Pregnancy Test Kit


Psychiatric Care



Special Education


Stop-Smoking Programs


Telephone (Medical Adopted)

Television (Medical Adopted0



Transportation (Medical purposes)

Trips (Medical)


Vision Correction Surgery

Weight-Loss Program





Baby Sitting

Controlled Substances

Cosmetic Surgery (unless deemed medically necessary by a physician)

Dancing lessons

Diaper Service

Hair removal/restoration

Funeral Expenses

Health Club Dues

Household Help

Illegal operations/Treatments

Maternity clothes

Medicines/Drugs from other countries

Nonprescription Drugs/Medicines

Nutritional Supplements

Personal Use Items

Swimming Lessons

Teeth Whitening

Veterinary fees

Weight-Loss Program (if not medically prescribed)


You must keep accurate and complete records that document and substantiate your medical expenses should the IRS audit your taxes.


You can include in medical and dental expenses only those amounts "paid during the yeay" for which you received no insurance or other reimbursement.

You must reduce your total medical and dental expenses for the year by all reimbursements that you receive from insurance or other sources during the year; this includes payments from Medicare.

If you are reimbursed MORE than your medical and dental expenses, you may have to include the "excess" in income. (This will depend on how who pays the premiums---See IRS PUBLICATION #502/PAGE 18.

If you are reimbursed in a later year for medical and dental expenses you deducted in an earlier year:

1-You generally must report the reimbursement in income up-to-the-amount you previously deducted as medical and dental expenses.

2-Don't include as income the amount of reimbursement you received up-to-the-amount of your medical and dental deductions that didn't reduce your tax for the earlier year.

NOTE: IRS PUBLICATION #502/PAGE 19 has a worksheet for this calculation.

If you didn't deduct a medical or dental expense in the year you paid it because your medical and dental expenses weren't more than 7.5% of Adjusted Gross Income or because you didn't itemize deductions:

1-Don't include the reimbursement, up-to-the-amount of the expense, in income. 


CALL NOW 561-746-1926 or 561-339-8102 if you have any questions or concerns or would like to schedule a FREE, Confidential, No-Obligation Tax-Saving Consultation.