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IRS.gov Website
Instructions for Schedule A (Form 1040)
taxmap/instr/i1040sca-001.htm#TXMP54274a05

Medical and Dental Expenses(p1)

rule
You can deduct only the part of your medical and dental expenses that exceeds 7.5% of the amount on Form 1040, line 38.
Pub. 502 discusses the types of expenses you can and cannot deduct. It also explains when you can deduct capital expenses and special care expenses for disabled persons.
caution
If you received a distribution from a health savings account or a medical savings account in 2010, see Pub. 969 to figure your deduction.
taxmap/instr/i1040sca-001.htm#TXMP273eddb1

Examples of Medical and Dental Payments You Can Deduct(p1)

rule
To the extent you were not reimbursed, you can deduct what you paid for:
caution
If, during 2010, you were an eligible trade adjustment assistance (TAA) recipient, alternative TAA (ATAA) recipient, reemployment TAA (RTAA) recipient, or Pension Benefit Guaranty Corporation (PBGC) pension recipient, you must reduce your insurance premiums by any amounts used to figure the health coverage tax credit. See the instructions for line 1 on page A-2.
taxmap/instr/i1040sca-001.htm#TXMP59208200
Deceased taxpayer.(p2)
rule
Certain medical expenses paid out of a deceased taxpayer's estate can be claimed on the deceased taxpayer's final return. See Pub. 502 for details.
taxmap/instr/i1040sca-001.htm#TXMP7ddda8b2
Limit on long-term care premiums you can deduct.(p2)
rule
The amount you can deduct for qualified long-term care contracts (as defined in Pub. 502) depends on the age, at the end of 2010, of the person for whom the premiums were paid. See the chart below for details.
IF the person was, at the end of 2010, age . . .THEN the most you can deduct is . . .
40 or under$ 330
41–50$ 620
51–60$ 1,230
61–70$ 3,290
71 or older$ 4,110
taxmap/instr/i1040sca-001.htm#TXMP050ec2d3

Examples of Medical and Dental Payments You Cannot Deduct(p2)

rule
taxmap/instr/i1040sca-001.htm#TXMP0ea6b579

Line 1(p2)

rule
taxmap/instr/i1040sca-001.htm#TXMP2ec46410

Medical and Dental Expenses(p2)

rule
Enter the total of your medical and dental expenses (see page A-1), after you reduce these expenses by any payments received from insurance or other sources. See Reimbursements on this page.
taxtip
Do not forget to include insurance premiums you paid for medical and dental care. But if you claimed the self-employed health insurance deduction on Form 1040, line 29, reduce the premiums by the amount on line 29.
caution
If, during 2010, you were an eligible trade adjustment assistance (TAA) recipient, alternative TAA (ATAA) recipient, reemployment TAA (RTAA) recipient, or Pension Benefit Guaranty Corporation (PBGC) pension recipient, you must complete Form 8885 before completing Schedule A, line 1. When figuring the amount of insurance premiums you can deduct on Schedule A, do not include:
  • Any amounts you included on Form 8885, line 4,
  • Any qualified health insurance premiums you paid to  
    U.S. Treasury—HCTC, or
  • Any health coverage tax credit advance payments shown in box 1 of Form 1099-H.
taxmap/instr/i1040sca-001.htm#TXMP11565be7
Whose medical and dental expenses can you include?(p2)
rule
You can include medical and dental bills you paid for anyone who was one of the following either when the services were provided or when you paid for them.

Example.(p2)

You provided over half of your mother's support but cannot claim her as a dependent because she received wages of $3,650 in 2010. You can include on line 1 any medical and dental expenses you paid in 2010 for your mother.
taxmap/instr/i1040sca-001.htm#TXMP7ea91121
Reimbursements.(p2)
rule
If your insurance company paid the provider directly for part of your expenses, and you paid only the amount that remained, include on line 1 only the amount you paid. If you received a reimbursement in 2010 for medical or dental expenses you paid in 2010, reduce your 2010 expenses by this amount. If you received a reimbursement in 2010 for prior year medical or dental expenses, do not reduce your 2010 expenses by this amount. But if you deducted the expenses in the earlier year and the deduction reduced your tax, you must include the reimbursement in income on Form 1040, line 21. See Pub. 502 for details on how to figure the amount to include.
taxmap/instr/i1040sca-001.htm#TXMP0bfda62c
Cafeteria plans.(p2)
rule
Do not include on line 1 insurance premiums paid by an employer-sponsored health insurance plan (cafeteria plan) unless the premiums are included in box 1 of your Form(s) W-2. Also, do not include any other medical and dental expenses paid by the plan unless the amount paid is included in box 1 of your Form(s) W-2.