Publication 502
taxmap/pubs/p502-004.htm#en_us_publink1000178885Following is a list of items that you can include in figuring
your medical expense deduction. The items are listed in alphabetical order.
This list does not include all possible medical expenses. To
determine if an expense not listed can be included in figuring your medical
expense deduction, see
What Are Medical Expenses, earlier.
You can include in medical expenses the amount you pay for a
legal abortion.
taxmap/pubs/p502-004.htm#en_us_publink1000178888You can include in medical expenses the amount you pay for acupuncture.
taxmap/pubs/p502-004.htm#en_us_publink1000178889You can include in medical expenses amounts you pay for an inpatient's
treatment at a therapeutic center for alcohol addiction. This includes meals and
lodging provided by the center during treatment.
You can also include in medical expenses amounts you pay for
transportation to and from Alcoholics Anonymous meetings in your community if
the attendance is pursuant to medical advice that membership in Alcoholics
Anonymous is necessary for the treatment of a disease involving the excessive
use of alcoholic liquors.
taxmap/pubs/p502-004.htm#en_us_publink1000178890You can include in medical expenses amounts you pay for ambulance
service.
taxmap/pubs/p502-004.htm#en_us_publink1000178891taxmap/pubs/p502-004.htm#en_us_publink1000178893You can include in medical expenses the amount you pay for an
artificial limb.
taxmap/pubs/p502-004.htm#en_us_publink1000178894You can include in medical expenses the amount you pay for artificial
teeth.
taxmap/pubs/p502-004.htm#en_us_publink1000178895taxmap/pubs/p502-004.htm#en_us_publink1000178897You can include in medical expenses the cost of medical supplies
such as bandages.
taxmap/pubs/p502-004.htm#en_us_publink1000178900You can include in medical expenses the amount you pay for birth
control pills prescribed by a doctor.
taxmap/pubs/p502-004.htm#en_us_publink1000178898You can include in medical expenses the cost of an electronic
body scan.
taxmap/pubs/p502-004.htm#en_us_publink1000178901You can include in medical expenses the part of the cost of Braille
books and magazines for use by a visually impaired person that is more than the
cost of regular printed editions.
taxmap/pubs/p502-004.htm#en_us_publink1000256742You can include in medical expenses the cost of breast pumps
and supplies that assist lactation.
taxmap/pubs/p502-004.htm#en_us_publink1000178899You can include in medical expenses the amounts you pay for breast
reconstruction surgery following a mastectomy for cancer.
taxmap/pubs/p502-004.htm#en_us_publink1000178902You can include in medical expenses amounts you pay for special
equipment installed in a home, or for improvements, if their main purpose is
medical care for you, your spouse, or your dependent. The cost of permanent
improvements that increase the value of your property may be partly included as
a medical expense. The cost of the improvement is reduced by the increase in the
value of your property. The difference is a medical expense. If the value of
your property is not increased by the improvement, the entire cost is included
as a medical expense.
Certain improvements made to accommodate a home to your disabled
condition, or that of your spouse or your dependents who live with you, do not
usually increase the value of the home and the cost can be included in full as
medical expenses. These improvements include, but are not limited to, the
following items.
- Constructing entrance or exit ramps for your home.
- Widening doorways at entrances or exits to your home.
- Widening or otherwise modifying hallways and interior doorways.
- Installing railings, support bars, or other modifications
to bathrooms.
- Lowering or modifying kitchen cabinets and equipment.
- Moving or modifying electrical outlets and fixtures.
- Installing porch lifts and other forms of lifts (but elevators
generally add value to the house).
- Modifying fire alarms, smoke detectors, and other warning
systems.
- Modifying stairways.
- Adding handrails or grab bars anywhere (whether or not in
bathrooms).
- Modifying hardware on doors.
- Modifying areas in front of entrance and exit doorways.
- Grading the ground to provide access to the residence.
Only reasonable costs to accommodate a home to a disabled condition
are considered medical care. Additional costs for personal motives, such as for
architectural or aesthetic reasons, are not medical expenses.
taxmap/pubs/p502-004.htm#en_us_publink1000178903Use Worksheet A to figure the amount of your capital expense
to include in your medical expenses.
taxmap/pubs/p502-004.htm#en_us_publink1000178904 |
Worksheet A.
Capital Expense Worksheet
| Instructions:
Use this worksheet to figure the amount, if any, of your medical expenses due to
a home improvement.
| | 1. | Enter the amount you paid for the home improvement | 1. | | | 2. | Enter the value of your home immediately after the improvement | 2. | | | | | 3. | Enter the value of your home immediately before the improvement | 3. | | | | | 4. | Subtract line 3 from line 2. This is the increase in
the value of your home due to the improvement. | 4. | | | | • If line 4 is more than or equal to line 1, you
have no medical expenses due to the home improvement; stop here. | | | | | • If line 4 is less than line 1, go to line 5. | | | | 5. | Subtract line 4 from line 1. These are your medical expenses
due to the home improvement | 5. | |
|
You have a heart ailment. On your doctor's advice, you install
an elevator in your home so that you will not have to climb stairs. The elevator
costs $8,000. An appraisal shows that the elevator increases the value of your
home by $4,400. You figure your medical expense as shown in the filled-in
example of Worksheet A.
taxmap/pubs/p502-004.htm#en_us_publink1000178907 |
Worksheet A.
Capital Expense Worksheet—Illustrated
| Instructions:
Use this worksheet to figure the amount, if any, of your medical expenses due to
a home improvement.
| | 1. | Enter the amount you paid for the home improvement | 1. | 8,000 | | 2. | Enter the value of your home immediately after the improvement | 2. | 124,400 | | | | 3. | Enter the value of your home immediately before the improvement | 3. | 120,000 | | | | 4. | Subtract line 3 from line 2. This is the increase in the
value of your home due to the improvement. | 4. | 4,400 | | | • If line 4 is more than or equal to line 1, you
have no medical expenses due to the home improvement; stop here. | | | | | • If line 4 is less than line 1, go to line 5. | | | | 5. | Subtract line 4 from line 1. These are your medical expenses
due to the home improvement | 5. | 3,600 |
|
taxmap/pubs/p502-004.htm#en_us_publink1000178909Amounts you pay for operation and upkeep of a capital asset qualify
as medical expenses, as long as the main reason for them is medical care. This
rule applies even if none or only part of the original cost of the capital asset
qualified as a medical care expense.
taxmap/pubs/p502-004.htm#en_us_publink1000178910If, in the previous example, the elevator increased the value
of your home by $8,000, you would have no medical expense for the cost of the
elevator. However, the cost of electricity to operate the elevator and any costs
to maintain it are medical expenses as long as the medical reason for the
elevator exists.
taxmap/pubs/p502-004.htm#en_us_publink1000178911Amounts paid to buy and install special plumbing fixtures for
a person with a disability, mainly for medical reasons, in a rented house are
medical expenses.
taxmap/pubs/p502-004.htm#en_us_publink1000178912John has arthritis and a heart condition. He cannot climb stairs
or get into a bathtub. On his doctor's advice, he installs a bathroom with a
shower stall on the first floor of his two-story rented house. The landlord did
not pay any of the cost of buying and installing the special plumbing and did
not lower the rent. John can include in medical expenses the entire amount he
paid.
taxmap/pubs/p502-004.htm#en_us_publink1000178913You can include in medical expenses the cost of special hand
controls and other special equipment installed in a car for the use of a person
with a disability.
taxmap/pubs/p502-004.htm#en_us_publink1000178914You can include in medical expenses the difference between the
cost of a regular car and a car specially designed to hold a wheelchair.
taxmap/pubs/p502-004.htm#en_us_publink1000178915The includible costs of using a car for medical reasons are explained
under
Transportation, later.
You can include in medical expenses fees you pay to a chiropractor
for medical care.
taxmap/pubs/p502-004.htm#en_us_publink1000178918You can include in medical expenses fees you pay to Christian
Science practitioners for medical care.
taxmap/pubs/p502-004.htm#en_us_publink1000178919You can include in medical expenses amounts you pay for contact
lenses needed for medical reasons. You can also include the cost of equipment
and materials required for using contact lenses, such as saline solution and
enzyme cleaner. See
Eyeglasses and
Eye Surgery, later.
You can include in medical expenses the amount you pay to buy
or rent crutches.
taxmap/pubs/p502-004.htm#en_us_publink1000178923You can include in medical expenses the amounts you pay for the
prevention and alleviation of dental disease. Preventive treatment includes the
services of a dental hygienist or dentist for such procedures as teeth cleaning,
the application of sealants, and fluoride treatments to prevent tooth decay.
Treatment to alleviate dental disease include services of a dentist for
procedures such as X-rays, fillings, braces, extractions, dentures, and other
dental ailments. But see
Teeth Whitening under
What Expenses Are Not Includible, later.
You can include in medical expenses the cost of devices used
in diagnosing and treating illness and disease.
taxmap/pubs/p502-004.htm#en_us_publink1000178926You have diabetes and use a blood sugar test kit to monitor your
blood sugar level. You can include the cost of the blood sugar test kit in your
medical expenses.
taxmap/pubs/p502-004.htm#en_us_publink1000178927Some disabled dependent care expenses may qualify as either:
- Medical expenses, or
- Work-related expenses for purposes of taking a credit for
dependent care.
You can choose to apply them either way as long as you do not
use the same expenses to claim both a credit and a medical expense deduction.
You can include in medical expenses amounts you pay for an inpatient's
treatment at a therapeutic center for drug addiction. This includes meals and
lodging at the center during treatment.
taxmap/pubs/p502-004.htm#en_us_publink1000178929taxmap/pubs/p502-004.htm#en_us_publink1000178931You can include in medical expenses amounts you pay for eyeglasses
and contact lenses needed for medical reasons. See
Contact Lenses, earlier for more information. You can also include fees paid
for eye examinations.
You can include in medical expenses the amount you pay for eye
surgery to treat defective vision, such as laser eye surgery or radial
keratotomy.
taxmap/pubs/p502-004.htm#en_us_publink1000178933You can include in medical expenses the cost of the following
procedures to overcome an inability to have children.
- Procedures such as
in vitro fertilization (including temporary storage of eggs or sperm).
- Surgery, including an operation to reverse prior surgery that
prevented the person operated on from having children.
You can include in medical expenses the costs of buying, training,
and maintaining a guide dog or other service animal to assist a
visually-impaired or hearing-impaired person, or a person with other physical
disabilities.
taxmap/pubs/p502-004.htm#en_us_publink1000178937You can include in medical expenses fees you pay for treatment
at a health institute only if the treatment is prescribed by a physician and the
physician issues a statement that the treatment is necessary to alleviate a
physical or mental defect or illness of the individual receiving the treatment.
taxmap/pubs/p502-004.htm#en_us_publink1000178938You can include in medical expenses amounts you pay to entitle
you, your spouse, or a dependent to receive medical care from a health
maintenance organization. These amounts are treated as medical insurance
premiums. See
Insurance Premiums, later.
You can include in medical expenses the cost of a hearing aid
and the batteries you buy to operate it.
taxmap/pubs/p502-004.htm#en_us_publink1000178941taxmap/pubs/p502-004.htm#en_us_publink1000178943taxmap/pubs/p502-004.htm#en_us_publink1000178945You can include in medical expenses amounts you pay for the cost
of inpatient care at a hospital or similar institution if a principal reason for
being there is to receive medical care. This includes amounts paid for meals and
lodging. Also see
Lodging, later.
You can include in medical expenses insurance premiums you pay
for policies that cover medical care. Medical care policies can provide payment
for treatment that includes:
- Hospitalization, surgical services, X-rays,
- Prescription drugs and insulin,
- Dental care,
- Replacement of lost or damaged contact lenses, and
- Long-term care (subject to additional limitations). See
Qualified Long-Term Care Insurance Contracts under
Long-Term Care, later.
If you have a policy that provides payments for other than medical
care, you can include the premiums for the medical care part of the policy if
the charge for the medical part is reasonable. The cost of the medical part must
be separately stated in the insurance contract or given to you in a separate
statement.
Note.When figuring the amount of insurance premiums you can include
in medical expenses on Schedule A, do not include any health coverage tax credit
advance payments shown in box 1 of Form 1099-H, Health Coverage Tax Credit
(HCTC) Advance Payments.
taxmap/pubs/p502-004.htm#en_us_publink1000178951Do not include in your medical and dental expenses any insurance
premiums paid by an employer-sponsored health insurance plan unless the premiums
are included in box 1 of your Form W-2, Wage and Tax Statement. 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 W-2.
taxmap/pubs/p502-004.htm#en_us_publink1000178952You are a federal employee participating in the premium conversion
plan of the Federal Employee Health Benefits (FEHB) program. Your share of the
FEHB premium is paid by making a pre-tax reduction in your salary. Because you
are an employee whose insurance premiums are paid with money that is never
included in your gross income, you cannot deduct the premiums paid with that
money.
taxmap/pubs/p502-004.htm#en_us_publink1000178953Contributions made by your employer to provide coverage for qualified
long-term care services under a flexible spending or similar arrangement must be
included in your income. This amount will be reported as wages in box 1 of your
Form W-2.
taxmap/pubs/p502-004.htm#en_us_publink1000178954If you are a retired public safety officer, do not include as
medical expenses any health or long-term care insurance premiums that you
elected to have paid with tax-free distributions from a retirement plan. This
applies only to distributions that would otherwise be included in income.
taxmap/pubs/p502-004.htm#en_us_publink1000178955If you have medical expenses that are reimbursed by a health
reimbursement arrangement, you cannot include those expenses in your medical
expenses. This is because an HRA is funded solely by the employer.
taxmap/pubs/p502-004.htm#en_us_publink1000178956If you are covered under social security (or if you are a government
employee who paid Medicare tax), you are enrolled in Medicare A. The payroll tax
paid for Medicare A is not a medical expense.
If you are not covered under social security (or were not a government
employee who paid Medicare tax), you can voluntarily enroll in Medicare A. In
this situation you can include the premiums you paid for Medicare A as a medical
expense.
taxmap/pubs/p502-004.htm#en_us_publink1000178957Medicare B is a supplemental medical insurance. Premiums you
pay for Medicare B are a medical expense. Check the information you received
from the Social Security Administration to find out your premium.
taxmap/pubs/p502-004.htm#en_us_publink1000178958Medicare D is a voluntary prescription drug insurance program
for persons with Medicare A or B. You can include as a medical expense premiums
you pay for Medicare D.
taxmap/pubs/p502-004.htm#en_us_publink1000178959Premiums you pay before you are age 65 for insurance for medical
care for yourself, your spouse, or your dependents after you reach age 65 are
medical care expenses in the year paid if they are:
- Payable in equal yearly installments or more often, and
- Payable for at least 10 years, or until you reach age 65 (but
not for less than 5 years).
You must include in gross income cash payments you receive at
the time of retirement for unused sick leave. You also must include in gross
income the value of unused sick leave that, at your option, your employer
applies to the cost of your continuing participation in your employer's health
plan after you retire. You can include this cost of continuing participation in
the health plan as a medical expense.
If you participate in a health plan where your employer automatically
applies the value of unused sick leave to the cost of your continuing
participation in the health plan (and you do not have the option to receive
cash), do not include the value of the unused sick leave in gross income. You
cannot include this cost of continuing participation in that health plan as a
medical expense.
taxmap/pubs/p502-004.htm#en_us_publink1000178961You cannot include premiums you pay for:
- Life insurance policies,
- Policies providing payment for loss of earnings,
- Policies for loss of life, limb, sight, etc.,
- Policies that pay you a guaranteed amount each week for a
stated number of weeks if you are hospitalized for sickness or injury,
- The part of your car insurance that provides medical insurance
coverage for all persons injured in or by your car because the part of the
premium providing insurance for you, your spouse, and your dependents is not
stated separately from the part of the premium providing insurance for medical
care for others, or
- Health or long-term care insurance if you elected to pay these
premiums with tax-free distributions from a retirement plan made directly to the
insurance provider and these distributions would otherwise have been included in
income.
Taxes imposed by any governmental unit, such as Medicare taxes,
are not insurance premiums.
You can include in medical expenses the cost of keeping a person
who is intellectually and developmentally disabled in a special home, not the
home of a relative, on the recommendation of a psychiatrist to help the person
adjust from life in a mental hospital to community living.
taxmap/pubs/p502-004.htm#en_us_publink1000178963You can include in medical expenses the amounts you pay for laboratory
fees that are part of medical care.
taxmap/pubs/p502-004.htm#en_us_publink1000256743See Breast Pumps and Supplies, earlier.
taxmap/pubs/p502-004.htm#en_us_publink1000178964You can include in medical expenses the cost of removing lead-based
paints from surfaces in your home to prevent a child who has or had lead
poisoning from eating the paint. These surfaces must be in poor repair (peeling
or cracking) or within the child's reach. The cost of repainting the scraped
area is not a medical expense.
If, instead of removing the paint, you cover the area with wallboard
or paneling, treat these items as capital expenses. See
Capital Expenses, earlier. Do not include the cost of painting the wallboard
as a medical expense.
You can include in medical expenses legal fees you paid that
are necessary to authorize treatment for mental illness. However, you cannot
include in medical expenses fees for the management of a guardianship estate,
fees for conducting the affairs of the person being treated, or other fees that
are not necessary for medical care.
taxmap/pubs/p502-004.htm#en_us_publink1000178969You can include in medical expenses a part of a life-care fee
or "founder's fee" you pay either monthly or as a lump sum under an agreement
with a retirement home. The part of the payment you include is the amount
properly allocable to medical care. The agreement must require that you pay a
specific fee as a condition for the home's promise to provide lifetime care that
includes medical care. You can use a statement from the retirement home to prove
the amount properly allocable to medical care. The statement must be based
either on the home's prior experience or on information from a comparable home.
taxmap/pubs/p502-004.htm#en_us_publink1000178970You can include in medical expenses advance payments to a private
institution for lifetime care, treatment, and training of your physically or
mentally impaired child upon your death or when you become unable to provide
care. The payments must be a condition for the institution's future acceptance
of your child and must not be refundable.
taxmap/pubs/p502-004.htm#en_us_publink1000178971Generally, you cannot include in medical expenses current payments
for medical care (including medical insurance) to be provided substantially
beyond the end of the year. This rule does not apply in situations where the
future care is purchased in connection with obtaining lifetime care of the type
described earlier.
taxmap/pubs/p502-004.htm#en_us_publink1000178972You can include in medical expenses the cost of meals and lodging
at a hospital or similar institution if a principal reason for being there is to
receive medical care. See
Nursing Home, later.
You may be able to include in medical expenses the cost of lodging
not provided in a hospital or similar institution. You can include the cost of
such lodging while away from home if all of the following requirements are met.
- The lodging is primarily for and essential to medical care.
- The medical care is provided by a doctor in a licensed hospital
or in a medical care facility related to, or the equivalent of, a licensed
hospital.
- The lodging is not lavish or extravagant under the circumstances.
- There is no significant element of personal pleasure, recreation,
or vacation in the travel away from home.
The amount you include in medical expenses for lodging cannot
be more than $50 for each night for each person. You can include lodging for a
person traveling with the person receiving the medical care. For example, if a
parent is traveling with a sick child, up to $100 per night can be included as a
medical expense for lodging. Meals are not included.
Do not include the cost of lodging while away from home for medical
treatment if that treatment is not received from a doctor in a licensed hospital
or in a medical care facility related to, or the equivalent of, a licensed
hospital or if that lodging is not primarily for or essential to the medical
care received.
taxmap/pubs/p502-004.htm#en_us_publink1000178974You can include in medical expenses amounts paid for qualified
long-term care services and premiums paid for qualified long-term care insurance
contracts.
taxmap/pubs/p502-004.htm#en_us_publink1000178975Qualified long-term care services are necessary diagnostic, preventive,
therapeutic, curing, treating, mitigating, rehabilitative services, and
maintenance and personal care services (defined later) that are:
- Required by a chronically ill individual, and
- Provided pursuant to a plan of care prescribed by a licensed
health care practitioner.
An individual is chronically ill if, within the previous 12 months,
a licensed health care practitioner has certified that the individual meets
either of the following descriptions.
- He or she is unable to perform at least two activities of
daily living without substantial assistance from another individual for at least
90 days, due to a loss of functional capacity. Activities of daily living are
eating, toileting, transferring, bathing, dressing, and continence.
- He or she requires substantial supervision to be protected
from threats to health and safety due to severe cognitive impairment.
Maintenance or personal care services is care which has as its primary purpose
the providing of a chronically ill individual with needed assistance with his or
her disabilities (including protection from threats to health and safety due to
severe cognitive impairment).
taxmap/pubs/p502-004.htm#en_us_publink1000178978A qualified long-term care insurance contract is an insurance
contract that provides only coverage of qualified long-term care services. The
contract must:
- Be guaranteed renewable,
- Not provide for a cash surrender value or other money that
can be paid, assigned, pledged, or borrowed,
- Provide that refunds, other than refunds on the death of the
insured or complete surrender or cancellation of the contract, and dividends
under the contract must be used only to reduce future premiums or increase
future benefits, and
- Generally not pay or reimburse expenses incurred for services
or items that would be reimbursed under Medicare, except where Medicare is a
secondary payer, or the contract makes
per diem or other periodic payments without regard to expenses.
The amount of qualified long-term care premiums you can include
is limited. You can include the following as medical expenses on Schedule A
(Form 1040).
- Qualified long-term care premiums up to the amounts shown
below.
- Age 40 or under – $330.
- Age 41 to 50 – $620.
- Age 51 to 60 – $1,230.
- Age 61 to 70 – $3,290.
- Age 71 or over – $4,110.
- Unreimbursed expenses for qualified long-term care services.
Note. The limit on premiums is for each person.
Also, if you are an eligible retired public safety officer, you
cannot include premiums for long-term care insurance if you elected to pay these
premiums with tax-free distributions from a qualified retirement plan made
directly to the insurance provider and these distributions would otherwise have
been included in your income.
taxmap/pubs/p502-004.htm#en_us_publink1000178979You can include in medical expenses the cost of meals at a hospital
or similar institution if a principal reason for being there is to get medical
care.
You cannot include in medical expenses the cost of meals that
are not part of inpatient care.
taxmap/pubs/p502-004.htm#en_us_publink1000178980You can include in medical expenses amounts paid for admission
and transportation to a medical conference if the medical conference concerns
the chronic illness of yourself, your spouse, or your dependent. The costs of
the medical conference must be primarily for and necessary to the medical care
of you, your spouse, or your dependent. The majority of the time spent at the
conference must be spent attending sessions on medical information.
 | The cost of meals and lodging while attending the conference
is not deductible as a medical expense. |
taxmap/pubs/p502-004.htm#en_us_publink1000178982
You can include in medical expenses amounts paid to a plan that keeps medical
information in a computer data bank and retrieves and furnishes the information
upon request to an attending physician.
taxmap/pubs/p502-004.htm#en_us_publink1000178984You can include in medical expenses amounts you pay for prescribed
medicines and drugs. A prescribed drug is one that requires a prescription by a
doctor for its use by an individual. You can also include amounts you pay for
insulin. Except for insulin, you cannot include in medical expenses amounts you
pay for a drug that is not prescribed.
taxmap/pubs/p502-004.htm#en_us_publink1000178985taxmap/pubs/p502-004.htm#en_us_publink1000178988You can include in medical expenses the cost of medical care
in a nursing home, home for the aged, or similar institution, for yourself, your
spouse, or your dependents. This includes the cost of meals and lodging in the
home if a principal reason for being there is to get medical care.
Do not include the cost of meals and lodging if the reason for
being in the home is personal. You can, however, include in medical expenses the
part of the cost that is for medical or nursing care.
taxmap/pubs/p502-004.htm#en_us_publink1000178989You can include in medical expenses wages and other amounts you
pay for nursing services. The services need not be performed by a nurse as long
as the services are of a kind generally performed by a nurse. This includes
services connected with caring for the patient's condition, such as giving
medication or changing dressings, as well as bathing and grooming the patient.
These services can be provided in your home or another care facility.
Generally, only the amount spent for nursing services is a medical
expense. If the attendant also provides personal and household services, amounts
paid to the attendant must be divided between the time spent performing
household and personal services and the time spent for nursing services.
However, certain maintenance or personal care services provided for qualified
long-term care can be included in medical expenses. See
Maintenance and personal care services under
Long-Term Care, earlier. Additionally, certain expenses for household services
or for the care of a qualifying individual incurred to allow you to work may
qualify for the child and dependent care credit. See Publication 503, Child and
Dependent Care Expenses.
You can also include in medical expenses part of the amount you
pay for that attendant's meals. Divide the food expense among the household
members to find the cost of the attendant's food. Then divide that cost in the
same manner as in the preceding paragraph. If you had to pay additional amounts
for household upkeep because of the attendant, you can include the extra amounts
with your medical expenses. This includes extra rent or utilities you pay
because you moved to a larger apartment to provide space for the attendant.
taxmap/pubs/p502-004.htm#en_us_publink1000178992You can include as a medical expense social security tax, FUTA,
Medicare tax, and state employment taxes you pay for an attendant who provides
medical care. If the attendant also provides personal and household services,
you can include as a medical expense only the amount of employment taxes paid
for medical services as explained earlier. For information on employment tax
responsibilities of household employers, see Publication 926, Household
Employer's Tax Guide.
taxmap/pubs/p502-004.htm#en_us_publink1000178993You can include in medical expenses amounts you pay for legal
operations that are not for unnecessary cosmetic surgery. See
Cosmetic Surgery under
What Expenses Are Not Includible, later.
You can include in medical expenses amounts you pay to an osteopath
for medical care.
taxmap/pubs/p502-004.htm#en_us_publink1000179001You can include in medical expenses amounts you pay for oxygen
and oxygen equipment to relieve breathing problems caused by a medical
condition.
taxmap/pubs/p502-004.htm#en_us_publink1000179002You can include in medical expenses the amount you pay for an
annual physical examination and diagnostic tests by a physician. You do not have
to be ill at the time of the examination.
taxmap/pubs/p502-004.htm#en_us_publink1000179003Beth goes to see Dr. Hayes for her annual check-up. Dr. Hayes
does a physical examination and has some lab tests done. Beth can include the
cost of the exam and lab tests in her medical expenses, if her insurance does
not cover the cost.
taxmap/pubs/p502-004.htm#en_us_publink1000179004You can include in medical expenses the amount you pay to purchase
a pregnancy test kit to determine if you are pregnant.
taxmap/pubs/p502-004.htm#en_us_publink1000179005taxmap/pubs/p502-004.htm#en_us_publink1000179007You can include in medical expenses amounts you pay for psychiatric
care. This includes the cost of supporting a mentally ill dependent at a
specially equipped medical center where the dependent receives medical care. See
Psychoanalysis, next, and
Transportation, later.
You can include in medical expenses payments for psychoanalysis.
However, you cannot include payments for psychoanalysis that is part of required
training to be a psychoanalyst.
taxmap/pubs/p502-004.htm#en_us_publink1000179011You can include in medical expenses amounts you pay to a psychologist
for medical care.
taxmap/pubs/p502-004.htm#en_us_publink1000179012You can include in medical expenses fees you pay on a doctor's
recommendation for a child's tutoring by a teacher who is specially trained and
qualified to work with children who have learning disabilities caused by mental
or physical impairments, including nervous system disorders.
You can include in medical expenses the cost (tuition, meals,
and lodging) of attending a school that furnishes special education to help a
child to overcome learning disabilities. A doctor must recommend that the child
attend the school. Overcoming the learning disabilities must be a principal
reason for attending the school, and any ordinary education received must be
incidental to the special education provided. Special education includes:
- Teaching Braille to a visually impaired person,
- Teaching lip reading to a hearing-impaired person, or
- Giving remedial language training to correct a condition caused
by a birth defect.
You cannot include in medical expenses the cost of sending a
problem child to a school where the course of study and the disciplinary methods
have a beneficial effect on the child's attitude if the availability of medical
care in the school is not a principal reason for sending the student there.
taxmap/pubs/p502-004.htm#en_us_publink1000179013You can include in medical expenses the cost of a legal sterilization
(a legally performed operation to make a person unable to have children).
taxmap/pubs/p502-004.htm#en_us_publink1000179014You can include in medical expenses amounts you pay for a program
to stop smoking. However, you cannot include in medical expenses amounts you pay
for drugs that do not require a prescription, such as nicotine gum or patches,
that are designed to help stop smoking.
taxmap/pubs/p502-004.htm#en_us_publink1000179015taxmap/pubs/p502-004.htm#en_us_publink1000179017You can include in medical expenses the cost of special telephone
equipment that lets a hearing-impaired person communicate over a regular
telephone. This includes teletypewriter (TTY) and telecommunications device for
the deaf (TDD) equipment. You can also include the cost of repairing the
equipment.
taxmap/pubs/p502-004.htm#en_us_publink1000179018You can include in medical expenses the cost of equipment that
displays the audio part of television programs as subtitles for hearing-impaired
persons. This may be the cost of an adapter that attaches to a regular set. It
also may be the part of the cost of a specially equipped television that exceeds
the cost of the same model regular television set.
taxmap/pubs/p502-004.htm#en_us_publink1000179019You can include in medical expenses amounts you pay for therapy
received as medical treatment.
taxmap/pubs/p502-004.htm#en_us_publink1000179020You can include any expenses you pay for medical care you receive
because you are a donor or a possible donor of a kidney or other organ. This
includes transportation.
You can include any expenses you pay for the medical care of
a donor in connection with the donating of an organ. This includes
transportation.
taxmap/pubs/p502-004.htm#en_us_publink1000179021You can include in medical expenses amounts paid for transportation
primarily for, and essential to, medical care.
taxmap/pubs/p502-004.htm#en_us_publink1000179022
- Bus, taxi, train, or plane fares or ambulance service,
- Transportation expenses of a parent who must go with a child
who needs medical care,
- Transportation expenses of a nurse or other person who can
give injections, medications, or other treatment required by a patient who is
traveling to get medical care and is unable to travel alone, and
- Transportation expenses for regular visits to see a mentally
ill dependent, if these visits are recommended as a part of treatment.
taxmap/pubs/p502-004.htm#en_us_publink1000179023You can include out-of-pocket expenses, such as the cost of gas
and oil, when you use a car for medical reasons. You cannot include
depreciation, insurance, general repair, or maintenance expenses.
If you do not want to use your actual expenses for 2010 you can
use the standard medical mileage rate of 16.5 cents a mile.
You can also include parking fees and tolls. You can add these fees and tolls to
your medical expenses whether you use actual expenses or use the standard
mileage rate.
taxmap/pubs/p502-004.htm#en_us_publink1000179024Bill Jones drove 2,800 miles for medical reasons during the year.
He spent $400 for gas, $30 for oil, and $100 for tolls and parking. He wants to
figure the amount he can include in medical expenses both ways to see which
gives him the greater deduction.
He figures the actual expenses first. He adds the $400 for gas,
the $30 for oil, and the $100 for tolls and parking for a total of $530.
He then figures the standard mileage amount. He multiplies the
2,800 miles by 16.5 cents a mile for a total of $462. He then adds the $100
tolls and parking for a total of $562.
Bill includes the $562 of car expenses with his other medical
expenses for the year because the $562 is more than the $530 he figured using
actual expenses.
taxmap/pubs/p502-004.htm#en_us_publink1000179025
You cannot include in medical expenses the cost of transportation in the
following situations.
- Going to and from work, even if your condition requires an
unusual means of transportation.
- Travel for purely personal reasons to another city for an
operation or other medical care.
- Travel that is merely for the general improvement of one's
health.
- The costs of operating a specially equipped car for other
than medical reasons.
You can include in medical expenses amounts you pay for transportation
to another city if the trip is primarily for, and essential to, receiving
medical services. You may be able to include up to $50 per night for lodging.
See
Lodging, earlier.
You cannot include in medical expenses a trip or vacation taken
merely for a change in environment, improvement of morale, or general
improvement of health, even if the trip is made on the advice of a doctor.
However, see
Medical Conferences, earlier.
Under special circumstances, you can include charges for tuition
in medical expenses. See
Special Education, earlier.
You can include charges for a health plan included in a lump-sum
tuition fee if the charges are separately stated or can easily be obtained from
the school.
taxmap/pubs/p502-004.htm#en_us_publink1000179031You can include in medical expenses the amount you pay for a
vasectomy.
taxmap/pubs/p502-004.htm#en_us_publink1000179032taxmap/pubs/p502-004.htm#en_us_publink1000179034You can include in medical expenses amounts you pay to lose weight
if it is a treatment for a specific disease diagnosed by a physician (such as
obesity, hypertension, or heart disease). This includes fees you pay for
membership in a weight reduction group as well as fees for attendance at
periodic meetings. You cannot include membership dues in a gym, health club, or
spa as medical expenses, but you can include separate fees charged there for
weight loss activities.
You cannot include the cost of diet food or beverages in medical
expenses because the diet food and beverages substitute for what is normally
consumed to satisfy nutritional needs. You can include the cost of special food
in medical expenses only if:
- The food does not satisfy normal nutritional needs,
- The food alleviates or treats an illness, and
- The need for the food is substantiated by a physician.
The amount you can include in medical expenses is limited to
the amount by which the cost of the special food exceeds the cost of a normal
diet. See also
Weight-Loss Program under
What Expenses Are Not Includible, later.
You can include in medical expenses amounts you pay for an autoette
or a wheelchair used mainly for the relief of sickness or disability, and not
just to provide transportation to and from work. The cost of operating and
maintaining the autoette or wheelchair is also a medical expense.
taxmap/pubs/p502-004.htm#en_us_publink1000179038You can include in medical expenses the cost of a wig purchased
upon the advice of a physician for the mental health of a patient who has lost
all of his or her hair from disease.
taxmap/pubs/p502-004.htm#en_us_publink1000179039You can include in medical expenses amounts you pay for X-rays
for medical reasons.
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