What are the rules for deducting medical and dental expenses?
IRS Guidelines for Deducting Medical and Dental Expenses
Eligibility for Deduction
- Taxpayers who itemize deductions on Schedule A (Form 1040) can deduct medical and dental expenses for themselves, their spouse, and dependents.
- The expenses must exceed 7.5% of the taxpayer's adjusted gross income (AGI).
- Deductions apply only to unreimbursed expenses, not compensated by insurance or otherwise.
Deductible Medical and Dental Expenses
- Fees to doctors, dentists, surgeons, chiropractors, psychiatrists, psychologists, and nontraditional medical practitioners.
- Inpatient hospital care or residential nursing home care, if the primary reason is medical care.
- Acupuncture treatments and inpatient treatment for alcohol or drug addiction.
- Smoking-cessation programs and prescription drugs for nicotine withdrawal.
- Weight-loss programs for specific diseases diagnosed by a physician, including obesity.
- Insulin and prescription medicines or drugs.
- Admission and transportation to medical conferences if related to a chronic illness.
- False teeth, prescription eyeglasses, contact lenses, hearing aids, guide dogs, crutches, and wheelchairs.
- Transportation costs essential to medical care, including personal car expenses, standard mileage rate for medical expenses, and tolls and parking fees.
- Insurance premiums covering medical care or qualified long-term care services.
Non-Deductible Medical Expenses
- General health expenses such as vitamins or vacations.
- The portion of insurance premiums treated as paid by employer-sponsored health insurance plans.
Special Considerations
- Nursing home expenses are deductible if the primary reason for being in the nursing home is medical care.
- Expenses must be paid within the tax year they are being claimed.
- Expenses related to nutrition, wellness, and general health may be deductible if they are for the treatment of a specific disease diagnosed by a physician.
Reporting Deductions
- Deductible expenses are reported on Schedule A (Form 1040), Itemized Deductions.
- The total amount of allowable medical expenses is the amount that exceeds 7.5% of AGI.
Additional Resources
- For a comprehensive list of deductible and non-deductible medical and dental expenses, refer to [Publication 502, Medical and Dental Expenses].
- For instructions on how to claim these expenses, consult the [Instructions for Schedule A (Form 1040)].
- To determine if specific expenses are deductible, use the IRS's [Interactive Tax Assistant].
Please ensure to keep records and receipts of all medical and dental expenses to substantiate the deductions claimed on your tax return.
Sources:
Publication 502 (2023), Medical and Dental Expenses 2024-08-03
Topic no. 502, Medical and dental expenses | Internal Revenue Service 2024-08-03
Can I deduct my medical and dental expenses? 2024-08-03
About Publication 502, Medical and Dental Expenses 2024-08-03
Medical, Nursing Home, Special Care Expenses - Internal Revenue Service 2024-08-02
Do I Benefit from Itemizing My Deductions - Internal Revenue Service 2024-07-31
Frequently asked questions about medical expenses related to nutrition wellness and general health 2024-08-04
2023 Instructions for Schedule A (2023) | Internal Revenue Service 2024-08-03
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Disclaimer: the information provided does not, and is not intended to, constitute legal advice. Generative AI systems can make mistakes. Verify all important information.
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