Medical Expenses

Generally, you can only deduct the excess over
7.5% of Adjusted Gross Income, and then only if you
can itemize on Schedule A.
This means that if you make $100,000, you can only
deduct the amount of medical expenses you spent
over $7,500.
 

 
  • Acupuncture
  • Air conditioner necessary for relief from allergies
    or other respiratory problems
  • Alcoholism treatment
  • Analysis
  • Artificial limbs
  • Artificial teeth
  • Birth control pills prescribed by a doctor
  • Braille books and magazines used by a visually-
    impaired person
  • A clarinet and lessons to treat the improper
    alignment of a child’s upper and lower teeth
  • Contact lenses
  • Cosmetic surgery to improve a deformity
  • Dental fees and supplies
  • Diet, special. When prescribed by a doctor, you
    can deduct the extra cost of purchasing special
    food to alleviate a specific medical condition.
  • Doctor or physician expenses
  • Drug addiction treatment
  • Elastic hosiery to treat blood circulation problems
  • Exercise program if recommended by doctor to
    treat a specific condition
  • Extra rent/utilities for a larger apartment required
    in order to provide space for a nurse/attendant
  • Eye surgery, when it is not for cosmetic purposes
    only
  • Guide dog
  • Hospital care
  • Household help for nursing care services only
  • Insurance premiums for medical care coverage
  • Laboratory fees
  • Lead-based paint removal where a child has or
    had lead poisoning
  • Legal fees paid to authorize treatment for mental
    illness
  • Lifetime care advance payments
  • Lodging expenses while away from home to
    receive medical care in a hospital or medical facility
  • Long-term care insurance and long term care
    expenses (with limitations)
  • Mattresses and boards bought specifically to
    alleviate an arthritic condition
  • Medical aids. This includes wheelchairs, hearing
    aids and batteries, eyeglasses, contact lenses, 
    crutches, braces, and guide dogs (including costs
    paid for their care).
  • Medical conference admission costs and travel
    expenses for a chronically ill person or a parent of
    a chronically ill child to learn about new medical
    treatments.
  • Medicines and prescription drugs
  • Nursing care.
  • Nursing home expenses if the there to obtain
    medical care.
  • Oxygen and oxygen equipment.
  • Reclining chair bought on a doctor’s advice by a
    person with a cardiac condition.
  • Special education tuition of mentally impaired or
    physically disabled person.
  • Smoking cessation programs.
  • Swimming costs, if therapeutic and prescribed by a
    physician.
  • Telephone cost, repair and equipment for a
    hearing-impaired person.
  • Television equipment to display the audio part of a
    TV program for hearing-impaired persons.
  • Transplants of an organ, but not hair transplants.
  • Transportation costs for obtaining medical care.
  • Travel expenses for parents visiting their child in a
    special school for children with drug problems, 
    where the visits are part of the medical treatment.
  • Weight loss program, if it is recommended by a
    doctor to treat a specific medical condition or to
    cure any specific ailment or disease
  • Whirlpool baths prescribed by a doctor.
  • Wig for the mental health of a patient who lost his
    or her hair due to a disease.
  • X-ray services.