Schedule A Medical Expense Deductions Checklist
Medical expenses must be primarily for the prevention, diagnosis, treatment, or mitigation of physical or mental defects or illnesses. They include equipment, supplies, and diagnostic devices necessary for medical care.
Deductible Medical Expenses:
- Abortion (legal procedures)
- Acupuncture
- Air conditioning devices for allergy relief
- Alcoholism treatment, including meals and lodging at a rehab center
- Ambulance services
- Artificial limbs & teeth
- Attendants for blind or deaf students
- Bandages & medical supplies (even without a prescription)
- Birth control pills prescribed by a doctor
- Body scan & diagnostic tests
- Braces
- Braille books & magazines (deduct cost beyond standard editions)
- Breast pumps & lactation supplies
- Breast reconstruction after mastectomy
- Camp tuition for programs designed for children with disabilities
- Capital expenses for medical home improvements
- Cars with special hand controls for disabled individuals
- Childbirth preparation classes
- Chiropractic services
- Contact lenses & eye care equipment
- Necessary cosmetic surgery (related to accident, disease, or congenital abnormality)
- Crutches
- Dental treatments (excluding cosmetic whitening)
- Diagnostic devices (e.g., blood sugar kits for diabetics)
- Doctor consultations & treatments
- Drug addiction inpatient care
- Dyslexia-related language training
- Exercise programs prescribed for a specific condition
- Eyeglasses & eye exams
- Eye surgery (LASIK, radial keratotomy)
- Fertility treatments & in-vitro fertilization
- Guide dogs & service animals
- Health institute treatments (prescribed by a doctor)
- Hearing aids
- Hospital inpatient costs (including meals & lodging)
- Insurance premiums for medical & dental care
- Laboratory fees
- Lead paint removal (for child health safety)
- Legal fees to authorize mental illness treatment
- Lodging expenses for medical-related travel (up to $50 per night per person)
- Long-term care insurance & expenses (subject to limitations)
- Medical equipment purchases (e.g., wheelchairs, hearing aids)
- Medical conferences (admission & transportation only)
- Medicare Part B & Part D premiums
- Medications & prescribed drugs
- Nursing care (related to medical conditions)
- Nursing home costs (if primary purpose is medical care)
- Orthopedic shoes (excess cost)
- Oxygen & oxygen equipment for respiratory issues
- Physical examination, even if not ill at the time
- Prepaid insurance before age 65 (if paid for at least 10 years or until age 65)
- Pregnancy test kits
- Prosthetic limbs
- Psychiatric care, including medical center costs for a mentally ill dependent
- Psychoanalysis (but not for training to become a psychoanalyst)
- Reclining chair for cardiac patients (if medically necessary)
- Self-initiated diagnostic tests (even without symptoms or physician recommendation)
- Sex reassignment surgery & hormone therapy for gender identity disorder
- Sex therapy (at a hospital upon doctor’s advice)
- Smoking cessation programs & prescribed medication
- Special education tuition for individuals with disabilities
- Sterilization (legal procedures)
- Therapeutic swimming expenses (but not general swimming lessons)
- Telephone equipment & repairs for hearing-impaired individuals
- TV equipment to display audio for hearing-impaired persons
- Medical therapy
- Organ transplants, including hospital & transportation costs
- Medical-related transportation, including:
- Ambulance services
- Public transportation (bus, taxi, train, airfare)
- Personal vehicle travel (IRS mileage rates apply)
- Parental travel to visit children in special schools for drug treatment
- Vasectomy & reversal procedures
- Veterinary expenses (for guide dogs & service animals)
- Visual alert systems for hearing-impaired persons
- Weight loss programs (if diagnosed obesity or another disease requires treatment)
- Wheelchairs & motorized scooters for medical needs
- Wigs for hair loss due to disease
- X-ray services
Non-Deductible Medical Expenses:
- General swimming lessons, even if doctor-recommended
- Teeth whitening, even if performed by a dentist
- Marriage counseling
- Extra commuting expenses for disabled individuals traveling to work
- Meals unrelated to medical care
- Vitamins & nutritional supplements, unless prescribed for a diagnosed condition
- Health club dues, unless medically necessary for specific disease treatment
- Cosmetic procedures (unless required for medical reasons)
- Dancing lessons, general exercise programs
- Diaper service (unless for a diagnosed condition)
- Health club dues
- Marijuana treatments, even if legal at the state level
- Meals unrelated to inpatient care
- Maternity clothing
- Personal household services
- Special diet food that replaces normal meals
For specific tax law references, visit www.irs.gov.