Generally, you can only deduct the excess over
7.5% of Adjusted Gross Income, and then only if you
can itemize on Schedule A.
This means that if you make $100,000, you can only
deduct the amount of medical expenses you spent
- Air conditioner necessary for relief from allergies
or other respiratory problems
- Alcoholism treatment
- Artificial limbs
- Artificial teeth
- Birth control pills prescribed by a doctor
- Braille books and magazines used by a visually-
- A clarinet and lessons to treat the improper
alignment of a child’s upper and lower teeth
- Contact lenses
- Cosmetic surgery to improve a deformity
- Dental fees and supplies
- Diet, special. When prescribed by a doctor, you
can deduct the extra cost of purchasing special
food to alleviate a specific medical condition.
- Doctor or physician expenses
- Drug addiction treatment
- Elastic hosiery to treat blood circulation problems
- Exercise program if recommended by doctor to
treat a specific condition
- Extra rent/utilities for a larger apartment required
in order to provide space for a nurse/attendant
- Eye surgery, when it is not for cosmetic purposes
- Guide dog
- Hospital care
- Household help for nursing care services only
- Insurance premiums for medical care coverage
- Laboratory fees
- Lead-based paint removal where a child has or
had lead poisoning
- Legal fees paid to authorize treatment for mental
- Lifetime care advance payments
- Lodging expenses while away from home to
receive medical care in a hospital or medical facility
- Long-term care insurance and long term care
expenses (with limitations)
- Mattresses and boards bought specifically to
alleviate an arthritic condition
- Medical aids. This includes wheelchairs, hearing
aids and batteries, eyeglasses, contact lenses,
crutches, braces, and guide dogs (including costs
paid for their care).
- Medical conference admission costs and travel
expenses for a chronically ill person or a parent of
a chronically ill child to learn about new medical
- Medicines and prescription drugs
- Nursing care.
- Nursing home expenses if the there to obtain
- Oxygen and oxygen equipment.
- Reclining chair bought on a doctor’s advice by a
person with a cardiac condition.
- Special education tuition of mentally impaired or
physically disabled person.
- Smoking cessation programs.
- Swimming costs, if therapeutic and prescribed by a
- Telephone cost, repair and equipment for a
- Television equipment to display the audio part of a
TV program for hearing-impaired persons.
- Transplants of an organ, but not hair transplants.
- Transportation costs for obtaining medical care.
- Travel expenses for parents visiting their child in a
special school for children with drug problems,
where the visits are part of the medical treatment.
- Weight loss program, if it is recommended by a
doctor to treat a specific medical condition or to
cure any specific ailment or disease
- Whirlpool baths prescribed by a doctor.
- Wig for the mental health of a patient who lost his
or her hair due to a disease.
- X-ray services.