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Medecial Expenses Qualifying as Itemized Deductions
Deductible When Paid
Generally, medical expenses are deductible in the year paid regardless of when the expenses were incurred [Reg. §1.213-1(a)]. Medical expenses charged to a credit card are deductible in the year the charge is made, regardless of when the taxpayer actually pays the amount charged (Revenue Ruling 78-39). Exceptions also apply to prepaid medical expenses, payments after death, home improvements and Medical Savings Accounts (MSAs).
Medical Expenses
Abortion, legal abortion.
Acupuncture.
Air conditioner necessary for relief from allergies or other respiratory ailments.
Alcoholism. Treatment, meals and lodging at therapeutic center for alcohol addiction. Transportation to Alcoholics Anonymous meetings.
Ambulance service.
Artificial limbs and artificial teeth.
Birth control pills prescribed by a doctor.
Braille books/magazines for use by a visually impaired person. Deduct the cost that is more than the regular printed editions.
Breast reconstruction after a mastectomy to treat cancer. (Rev. Rul. 2003-57)
Camp. Tuition for YMCA day camp program designed for children with disabilities. (Emanuel, TC Summary Opinion 2002-127, Oct. 3, 2002)
Cars. Cost of hand controls or the extra cost of a car or van specially designed to hold a wheelchair. The extra cost is a deduction in the year of the expenditure and may not be depreciated.
Capital expenses. Special equipment installed in the home, or improvements that provide a medical benefit.
Clarinet and lessons to treat an improper meeting of a childs upper and lower teeth. (Rev. Rul. 62-210)
Contact lenses, including equipment and materials for using contacts, such as saline solution and enzyme cleaner.
Cosmetic surgery if necessary to improve a deformity related to a congenital abnormality, accident or disease, including obesity. Tax Court allowed a deduction for the cost of surgery to remove a mass of loose skin after a taxpayer lost 100 pounds (Al-Murshidi, TC Summary Opinion 2001-185). Nondeductible: Face lifts, hair transplants and hair removal generally are not deductible.
Crutches.
Dancing lessons. Nondeductible, even if recommended by a doctor.
Diaper service. Nondeductible, unless needed to relieve the effects of a particular disease.
Decedents medical expenses paid within one year of death out of decedents estate may be treated as paid in the year incurred.
Detachable home installations such as air conditioners, heaters, humidifiers and air cleaners used for the benefit of a sick person.
Diet, special. Tax court has allowed the extra cost of special food over the cost of a normal diet when prescribed by a doctor to alleviate a specific medical condition. Nondeductible: Special food that merely replaces food normally consumed. (Massa, TC Memo 1999-63)
Doctor or physician. Legal medical services provided by medical doctors, surgeons, osteopathic doctors, dentists, eye doctors, chiropractors, podiatrists, psychiatrists, psychologists, physical therapists, acupuncturists, psychoanalysts (medical care only) and authorized Christian Science practitioners.
Drug addiction. Treatment, meals and lodging at therapeutic center for drug addiction.
Elastic hosiery.
Exercise program if doctor recommended as treatment for a specific condition. Nondeductible: Program to improve general health, even if doctor recommended.
Extra rent or utilities for a larger apartment required to provide space for a nurse/attendant.
Eye surgery for nearsightedness (radial keratotomy). Benefit of improving appearance without eyeglasses does not result in nondeductibility associated with cosmetic surgery. (Letter Ruling 9625049)
Fertility enhancement. In vitro fertilization or surgery, including surgery that reverses prior surgery.
Funeral expenses. Nondeductible. Deductible on decedents federal estate tax return (Form 706).
Guide dog or other animal to be used by visually-impaired, hearing-impaired or other physically disabled persons.
Health club dues. Nondeductible, unless related to a specific medical condition.
Hearing aids and batteries.
Hospital care. Inpatient care, including meals and lodging, if the main reason for being there is to receive medical care.
Household help for nursing care services only. Nondeductible: Personal and household services.
Insurance premiums for medical care coverage, including Medicare insurance (Part B) or Medicare (Part A) if voluntarily enrolled and not covered under Social Security. Nondeductible: Medical portion of auto insurance, insurance premiums for life insurance, loss of earnings, loss of life, limb or sight, or guaranteed payments for days in the hospital.
Laboratory fees.
Laser eye surgery if done to promote the correct function of the eye.
Lead paint removal if done for a child who has, or has had, lead poisoning from eating the paint.
Legal fees paid to authorize treatment for mental illness. Nondeductible: Legal fees for guardianship estate management.
Lifetime care advance payments. If part of the advance fee is allocated to medical care, the percentage must be specified by the retirement home in the agreement.
Lodging expenses not provided in a hospital or similar institution while away from home to receive medical care in a hospital or medical facility related to a hospital, not to exceed $50
per night for each person. Nondeductible: Meals.
Long-term care insurance/expenses.
Marijuana is not deductible even if legal under state law when prescribed by a physician in the state where the taxpayer lives. Possession of marijuana is a violation of the federal Controlled Substances Act and is not considered legally procured under Regulation Section 1.213-1(e)(2). (Rev. Rul. 97-9)
Maternity clothes. Nondeductible.
Mattresses and boards bought specifically to alleviate an arthritic condition. (Rev. Rul. 55-261)
Medical aids. Wheelchairs, hearing aids and batteries, eyeglasses, contact lenses, crutches, braces and guide dogs (including costs paid for their care).
Medical conferences. Related to the chronic illness of a taxpayer, spouse or dependent. Meals and lodging while attending the conference are nondeductible. (Rev. Rul. 2000-24)
Medicine and drugs, including insulin, when prescribed by a doctor. Nondeductible: Over-the-counter medicine and drugs.
Nursing care. Wages, employment taxes and other amounts (such as attendants meals) paid for nursing services connected with caring for a patients condition. Nondeductible: Personal and household services provided by attendant, or nursing services for a normal, healthy baby.
Nursing home. Entire costs for medical care, including meals and lodging, if the main reason for being in the home is to obtain medical care. If not entering the home primarily to obtain
medical care, only the portion of the fee actually spent on medical treatment is deductible.
Oxygen/oxygen equipment to relieve medical breathing problems.
Prosthetic limbs.
Reclining chair bought on a doctors advice by a person with a cardiac condition, and not generally used as furniture. (Rev. Rul. 58-155)
Sex therapy at a hospital upon doctors advice. (Rev. Rul. 75-187)
Smoking cessation programs and prescribed drugs to alleviate nicotine withdrawal are deductible. Program does not need to be recommended by a physician or for a specific condition (Rev. Rul. 99-28). Nondeductible: Nonprescription nicotine patches and gum.
Special education. Tuition for sending a mentally impaired or physically disabled person to a special school that has resources to relieve the disability. Meals, lodging and transportation to and from the school are also deductible. Also, tuition to a special school or tutoring fees by a specially trained teacher for a child with severe learning disabilities. Doctors recommendation was not necessary in the case of Lawrence F. Fay, 76 TC 408.
Sterilization, legal sterilization.
Swimming. Prescribed therapeutic swimming costs. Nondeductible: swimming lessons, even if recommended by a doctor.
Teeth whitening, non-deductible even if performed by a dentist. (Rev. Rul. 2003-57)
Telephone. Cost/repair of special telephone equipment for hearing-impaired person.
Television. Cost of equipment to display the audio part of a television program for hearing-impaired persons, or cost of specially equipped television that exceeds the cost of the same model regular television.
Transplants. Surgical, hospital, laboratory and transportation expenses for a transplant donor or possible donor (even if found to be unacceptable). If the recipient pays the expenses, the recipient gets the deduction.
Transportation costs to obtain medical care such as ambulance service, bus, taxi, train, plane fares, parking fees, tolls and use of personal vehicle at 13’ per mile or actual cost of gas and oil.
Travel by parents to visit their child in a special school for children with drug problems. Parents required to participate in family therapy sessions. Nondeductible: Meals and lodging.
(TC Memo 1992-170)
Weight loss program as treatment for a specific disease. New Ruling: The IRS will now treat obesity as a disease as long as a physician has made a diagnosis of obesity. (Rev. Rul. 2002-19)
Wheelchairs and motorized scooters for permanent or temporary disability.
Whirlpool baths prescribed by doctor.
Wig for the mental health of a patient with hair loss caused by disease.
X-ray services.
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