Overview

Medical expenses can be a significant deduction on your tax return when they exceed 7.5% of your adjusted gross income (AGI) . Understanding what qualifies and how to document these expenses properly can help you maximize your eligible deductions.

Qualifying Medical Expenses

Medical expenses that you can deduct include payments for:

Diagnosis and Treatment

Payments made for the diagnosis, treatment, prevention, or mitigation of disease affecting any part of the body. This includes:

Visits to doctors, dentists, surgeons, chiropractors, and other healthcare professionals Hospital stays and nursing home care Therapy sessions, including physical therapy and psychotherapy Lab tests and diagnostic devices Surgery and dental work Prescription medications and insulin

Medical Equipment and Supplies

Expenses related to medical equipment and modifications, such as:

Wheelchairs and crutches Hearing aids and batteries Eyeglasses and contact lenses Prosthetic limbs Artificial teeth Guide dogs for visually or hearing-impaired persons

Transportation and Travel

Transportation costs primarily for and essential to medical care:

Ambulance services Travel expenses to and from medical appointments (including mileage, parking, and tolls) Lodging while away from home primarily for medical care (limited to $50 per night, per person)

Important Considerations

Timing of Expenses

You can only deduct medical expenses paid during the tax year, regardless of when the services were provided.

Insurance Reimbursements

You must reduce your medical expenses by any reimbursements received from insurance companies or employers.

Documentation Requirements

Keep detailed records including: