Can I deduct medical and dental expenses on my tax return?

Medical and dental expenses include amounts paid for the diagnosis, cure, relief, treatment, or prevention of disease, and for treatments affecting any part or function of the body, but they must be primarily for the alleviation or prevention of a physical or mental defect or illness.

What Medical & Dental Expenses are tax deductible?

You CAN deduct on your tax return

You CANNOT deduct on your tax return

	Birth control pills prescribed by your doctor
	Capital expenses for equipment or improvements to your home needed for medical care. (See IRS tax Publication 502)
	Cost and care of guide dogs or other animals aiding the blind, deaf or disabled.
	Cost of lead-based paint removal (See IRS tax Publication 502)
	Expenses of an organ donor.
	Hospital services fees (lab work, therapy, nursing services, surgery, etc.)
	Legal abortion
	Legal operation to prevent having children.
	Meals and lodging provided by a hospital during medical treatment.
	Medical and hospital insurance premiums (See IRS tax Publication 17 for details).
	Medical services fees (from doctors, dentists, surgeons, specialists, and other medical practitioners.)
	Oxygen equipment and oxygen
	Part of life-care fee paid to retirement home designated for medical care.
	Prescription medicines (those requiring a prescription by a doctor for their use by an individual) and insulin.
	Psychiatric care at a specially equipped medical center (includes meals and lodging.)
	Social Security tax, Medicare tax, FUTA, and state employment tax for worker providing medical care (See Wages for nursing services below.)
	Special items (artificial limbs, false teeth, eyeglasses, contact lenses, hearing aids, crutches, wheelchairs, etc.)
	Special school or home for mentally or physically disabled persons (see IRS tax Publication 502 for details).
	Stop smoking programs.
	Transportation for needed medical care. (See IRS tax Publication 17 for details).
	Treatment at drug or alcohol center (includes meals and lodging provided by the center.)
	Wages for nursing services ( see IRS tax Publication 502)

	Diaper service
	Expenses for your general health (even if following your doctor's advice. However if you doctor has recommended a program as treatment for a specific condition, the IRS has indicated that the cost would be deductible) such as

- Health club dues

- Household help (even if recommended by a doctor.)

- Social activities, such as dancing or swimming lessons.

- Trip for general health improvement.

- Weight loss program.

	Funeral, burial or cremation expenses.
	Illegal operation or treatment.
	Life insurance or income protection policies, or policies providing payment for loss of life, limb, sight, etc.
	Maternity clothes
	Medical insurance included in a car insurance policy covering all persons injured in or by your car.
	Medicine you buy without a prescription.
	Nursing care for a healthy baby.
	Surgery for purely cosmetic reasons.
	Toothpaste, toiletries, cosmetics, etc.

The tax deduction on your tax return for a qualified long-term care insurance policy's premium is limited.

Tax Deductible Long Term Care Insurance Premiums

Age	Maximum tax deductible premium
Under 41	$280
41-50	$530
51-60	$1060
61-70	$2,830
Over 70	$3,530

Benefits paid by qualified long term care policies:
To the extent that they reimburse long term care expenses, benefits paid by an indemnity type contract are tax free. Benefits paid by a per diem contract are tax free up to $250 per day.

You may deduct on your tax return qualified medical expenses you pay for yourself, your spouse, and your dependents, including a person you claim as a dependent under a multiple support agreement. If either parent claims a child as a dependent under the rules for divorced or separated parents, each parent may deduct on their tax return the medical expenses he or she actually pays for the child. You can also deduct on your tax return medical expenses you paid for someone who would have qualified as your dependent except that the person didn't meet the gross income or joint tax return test. Select Tax Topic 354.

Generally, unreimbursed medical expenses that exceed 7.5% of Adjusted Gross Income (AGI) are tax deductible on your tax return. Your total medical expenses for the tax year that you deduct on your tax return must be reduced by any reimbursement. It may be possible to shift tax deductions between tax years to take advantage of the 7.5% limit. Consider paying medical expenses in the tax year in which you will have a lower AGI, because the lower your AGI, the greater the allowable medical tax deduction on your tax return. Consider postponing or accelerating elective treatments, thereby increasing the percentage for a particular tax year.

Expenses paid for the medical care of a child who receives more than half of his or her support from you is tax deductible on your tax return, even if you are not entitled to a personal exemption for the child because he or she has too much income.

Medical and Dental Expenses - Standard mileage rate

For 2006, the standard mileage rate for medical travel is 18� a mile. For more information, see Tax Topic 510, Business Use of Car, or IRS Publication 463, Travel, Entertainment, and Gift Expenses.

Medical and Dental Expenses - Self employed persons

If you are self employed and have a net profit for the tax year, or if you are a partner in a partnership or a shareholder in an S corporation, you may be able to deduct on your tax return, as an adjustment to income, 100% of the amount you pay for medical insurance for yourself and your spouse and dependents. You cannot take the special 100% tax deduction on your tax return for any month in which you are eligible to participate in any subsidized health plan maintained by your employer or your spouse's employer.

Related tax information about medical and dental expenses

Tax Directory Topics:
Tax Deductible Long Term Care Costs
Tax Deductible Medical Savings Accounts
Tax Deductible Nursing Home Expenses
Itemized Tax Deductions Directory

IRS publications about medical and dental expenses:
For more information see IRS Publication 502,

Medical and Dental Expenses. Also see IRS Publication 17,

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