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IRS.gov Website
Publication 502
Medical and Dental Expenses Including the Health Coverage Tax Credit
Introduction, Useful Items and Important Changes
For use in Preparing 2013 Returns

What Are Medical Expenses?

What Expenses Can You Include This Year?

How Much of the Expenses Can You Deduct?

Whose Medical Expenses Can You Include?

Spouse
Dependent
Decedent

What Medical Expenses Are Includible?

Abortion
Acupuncture
Alcoholism
Ambulance
Annual Physical Examination
Artificial Limb
Artificial Teeth
Bandages
Birth Control Pills
Body Scan
Braille Books and Magazines
Breast Pumps and Supplies
Breast Reconstruction Surgery
Capital Expenses
Car
Chiropractor
Christian Science Practitioner
Contact Lenses
Crutches
Dental Treatment
Diagnostic Devices
Disabled Dependent Care Expenses
Drug Addiction
Drugs
Eye Exam
Eyeglasses
Eye Surgery
Fertility Enhancement
Founder's Fee
Guide Dog or Other Service Animal
Health Institute
Health Maintenance Organization (HMO)
Hearing Aids
Home Care
Home Improvements
Hospital Services
Insurance Premiums
Intellectually and Developmentally Disabled, Special Home for
Laboratory Fees
Lactation Expenses
Lead-Based Paint Removal
Learning Disability
Legal Fees
Lifetime Care—Advance Payments
Lodging
Long-Term Care
Meals
Medical Conferences
Medical Information Plan
Medicines
Nursing Home
Nursing Services
Operations
Optometrist
Organ Donors
Osteopath
Oxygen
Physical Examination
Pregnancy Test Kit
Prosthesis
Psychiatric Care
Psychoanalysis
Psychologist
Special Education
Sterilization
Stop-Smoking Programs
Surgery
Telephone
Television
Therapy
Transplants
Transportation
Trips
Tuition
Vasectomy
Vision Correction Surgery
Weight-Loss Program
Wheelchair
Wig
X-ray

What Expenses Are Not Includible?

Baby Sitting, Childcare, and Nursing Services for a Normal, Healthy Baby
Controlled Substances
Cosmetic Surgery
Dancing Lessons
Diaper Service
Electrolysis or Hair Removal
Flexible Spending Account
Funeral Expenses
Future Medical Care
Hair Transplant
Health Club Dues
Health Coverage Tax Credit
Health Savings Accounts
Household Help
Illegal Operations and Treatments
Insurance Premiums
Maternity Clothes
Medical Savings Account (MSA)
Medicines and Drugs From Other Countries
Nonprescription Drugs and Medicines
Nutritional Supplements
Personal Use Items
Swimming Lessons
Teeth Whitening
Veterinary Fees
Weight-Loss Program

How Do You Treat Reimbursements?

Insurance Reimbursement

How Do You Figure and Report the Deduction on Your Tax Return?

What Tax Form Do You Use?

Sale of Medical Equipment or Property

Damages for Personal Injuries

Impairment-Related Work Expenses

Health Insurance Costs for Self-Employed Persons

COBRA Premium Assistance

Health Coverage Tax Credit

Who Can Take This Credit?
Qualifying Family Member
Qualified Health Insurance
Nonqualified Health Insurance
Eligible Coverage Month
How To Take the Credit

How To Get Tax Help

Low Income Taxpayer Clinics