Medical costs can be deducted on Form 1040, Schedule A as long as they are more than 7.5 percent of your adjusted gross income. This includes medical and dental expenses for everyone listed on your tax return. Fees paid to doctors, chiropractors, psychiatrists and psychologists are acceptable as well as payments for hospital services, long-term care services, nursing services, and laboratory fees.

Some additional but often overlooked, medical deductions are:

  • Insurance premiums for medical care
  • travel expenses to and from medical treatments, including gas, tolls and parking fees, or you can deduct the standard mileage rate for medical expenses
  • uninsured medical treatments, such as eyeglasses, contact lenses, false teeth, hearing aids, crutches, wheelchair, seeing eye dog and artificial limbs
  • Alcohol- or drug-abuse treatments
  • Laser vision corrective surgery
  • Medically necessary treatments or devices prescribed by a physician, such as a humidifier to relieve chronic breathing problems
  • Acupuncture treatments
  • Smoking cessation programs or drugs prescribed to alleviate nicotine withdrawal
  • Weight-loss program for a specific disease or diseases, such as obesity, as diagnosed by a physician
  • Admission and transportation to a medical conference relating to a chronic disease
  • Home remodeling to make it more accessible for a handicapped resident

For a complete list of which medical costs are deductible and which are not, check out Publication 502.


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