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Publication 17

Chapter 21
Medical and Dental Expenses(p144)

For Use in Tax Year 2013

What's New(p144)

Medical and dental expenses.(p144)
Beginning January 1, 2013, you can deduct only the part of your medical and dental expenses that exceed 10% of your adjusted gross income (AGI) (7.5% if either you or your spouse is age 65 or older).
Standard mileage rate.(p144)
The standard mileage rate allowed for operating expenses for a car when you use it for medical reasons is 24 cents per mile. See Transportation under What Medical Expenses Are Includible.
This chapter will help you determine the following.


Useful items

You may want to see:

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

What Are Medical Expenses?(p144)

For Use in Tax Year 2013
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. These expenses include payments for legal medical services rendered by physicians, surgeons, dentists, and other medical practitioners. They include the costs of equipment, supplies, and diagnostic devices needed for these purposes.
Medical care expenses must be primarily to alleviate or prevent a physical or mental defect or illness. They 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.