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previous page Previous Page: Publication 17 - Your Federal Income Tax - Who Should Itemize
next page Next Page: Publication 17 - Your Federal Income Tax - What Expenses Can You Include This Year?
 Use previous pagenext page to find additional occurrences of topic items.Index for this Publication
taxmap/pub17/p17-106.htm#en_us_publink100033869

Chapter 21
Medical and Dental Expenses(p141)

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What's New(p141)


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Standard mileage rate.(p141)

The standard mileage rate allowed for operating expenses for a car when you use it for medical reasons is: See Transportation under What Medical Expenses Are Includible.
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Diagnostic medical tests.(p141)

The following medical procedures and devices have been determined to be medical expenses:

Reminders(p141)


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Health coverage tax credit.(p141)

There is a credit for health insurance premiums paid by certain workers who are displaced by foreign trade or who are receiving a pension from the Pension Benefit Guaranty Corporation. For more information, see Health Coverage Tax Credit in chapter 37.
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This chapter will help you determine the following.

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Useful items

You may want to see:


Publications
 502 Medical and Dental Expenses
 969 Health Savings Accounts and Other Tax-Favored Health Plans
Form (and Instructions)
 Schedule A (Form 1040): Itemized Deductions
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What Are Medical Expenses?(p141)


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Medical expenses are the costs of diagnosis, cure, mitigation, treatment, or prevention of disease, and the costs for treatments affecting any part or function of the body. They include the costs of equipment, supplies, and diagnostic devices needed for these purposes. They also include dental expenses.
Medical care expenses must be primarily to alleviate or prevent a physical or mental defect or illness. Do not include expenses that are merely beneficial to general health, such as vitamins or a vacation.
Medical expenses include the premiums you pay for insurance that covers the expenses of medical care, and the amounts you pay for transportation to get medical care. Medical expenses also include amounts paid for qualified long-term care services and limited amounts paid for any qualified long-term care insurance contract.
previous pagePrevious Page: Publication 17 - Your Federal Income Tax - Who Should Itemize
next pageNext Page: Publication 17 - Your Federal Income Tax - What Expenses Can You Include This Year?
 Use previous pagenext page to find additional occurrences of topic items.Index for this Publication