Medical Expenses under IRS Section 213(d)
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Section 213 of the Internal Revenue Code (IRC) allows a deduction for expenses paid during the taxable year, not compensated for by insurance or otherwise, for medical care of the taxpayer, spouse, or dependent, to the extent the expenses exceed 7.5% of adjusted gross income. Under section 213(d), medical care includes amounts paid for the diagnosis, cure, mitigation, treatment, or prevention of disease, or for the purpose of affecting any structure or function of the body.
This Geek Out! page includes the following lists of medical and dental expenses that can and cannot be itemized deductions claimed on Schedule A of Form 1040 (Individual Income Tax Return).
Deductible Medical Expenses
- Abortion
- Acupuncture
- Alcoholism
- Ambulance
- Annual Physical Examination
- Artificial Limb
- Bandages
- Birth Control Pills (by prescription)
- Blood tests
- Blood transfusions
- Body scan
- Braille Books and Magazines
- Breast Pumps and Supplies
- Breast Reconstruction Surgery
- Capital Expenses for special equipment installed in your home if their main purpose is medical care (i.e., constructing entrance or exist ranges for your home,
- Car (cost of special hand controls and other special equipment installed in car for the use of a person with a disability)
- Chiropractor
- Christian Science Practitioner
- Contact Lenses
- Crutches
- Dental Treatment (i.e., teeth cleaning, braces, dentures, etc.)
- Diagnostic Devices (ex: blog sugar test kit)
- Disabled Dependent Care Expenses
- Drug Addiction
- Drugs (prescription)
- Elastic hosiery (prescription)
- Eye Exam
- Eyeglasses
- Eye Surgery
- Fees paid to health institute prescribed by a doctor
- Fertility Enhancement
- Guide Dog (or other service animal)
- Gum Treatment
- Gynecologist
- Healing Services
- Health Coverage Tax Credit (HCTC)
- Health Maintenance Organization (HMO)
- Hearing Aids
- Home Care
- Hospital Services
- Hydrotherapy
- Insulin treatment
- Insurance Premiums
- Laboratory Fees
- Lactation Expenses
- Lead-Based Paint Removal
- Learning Disability
- Legal Fees (paid that are necessary to authorize treatment for mental illness)
- Lifetime Care—Advance Payments
- Lodging
- Long-Term Care
- Meals (cost of meals at hospital or similar institution if a principal purpose for being there is to get medical care)
- Medical Conferences
- Medical Information Plan
- Medicare A
- Medicare B
- Medicare D
- Medicines
- Metabolism Tests
- Nursing Home
- Nursing Services
- Operations (non-cosmetic surgeries)
- Optometrist
- Oral Surgery
- Organ Transplant (including donor’s expenses)
- Orthopedic shoes
- Osteopath
- Oxygen
- Pediatrician
- Physical Examination
- Physiotherapist
- Podiatrist
- Postnatal treatments
- Prenatal Care
- Psychiatrist
- Psychoanalyst
- Psychologist
- Psychotherapy
- Radium Therapy
- Special school costs for the handicapped
- Spinal fluid test
- Splints
- Sterilization
- Telephone or TV equipment to assist the hard-of-hearing
- Therapy equipment
- Transportation expenses (relative to health care)
- Vaccines
- Vasectomy
- Vision Correction Surgery
- Vitamins (if prescribed)
- Weight-Loss Program (for medical reason)
- Wheelchair
- Wig
- X-Rays
Non-Deductible Medical Expenses
- Advancement payment for services to be rendered next year
- Athletic Club membership
- Baby Sitting, Childcare, and Nursing Services for non-impaired child
- Boarding school fees
- Bottled Water
- Controlled Substances
- Cosmetic Surgery
- Dancing and Swimming Lessons (even if recommended by doctor)
- Diaper Server
- Electrolysis or Hair Removal
- Flexible Spending Arrangement (FSA)
- Funeral Expenses
- Future Medical Care
- Hair Transplant
- Health Savings Accounts (HSAs)
- Household Help
- Illegal Operations and treatments
- Maternity Clothes
- Medical Savings Account (MSA)
- Medicines and Drugs from other countries
- Nonprescription Drugs and Medicines
- Nutritional Supplements
- Personal Use Items
- Scientology counseling
- Social activities
- Stop-smoking programs
- Teeth Whitening
- Veterinary Fees
Over-the-Counter Drugs – Eligible for Deduction
- Allergy Medications
- Antibiotic ointments
- Anti-diarrhea medicine
- Cold Medicine
- Cough drops and throat lozenges
- First aid creams
- Motion sickness medicine
- Pain relievers
- Pedialyte
- Sinus Medications and Nasal Sprays
- Sleep aids
Over-the-Counter Drugs—Ineligible for Deduction
- Acne Treatments
- Cosmetics
- Chapstick
- Dietary Supplements
- Face Cream
- Fiber Supplements
- Medicated Shampoo/Soaps
- Moisturizers
- One-A-Day Vitamins
- Suntan Lotion
- Toiletries
- Toothbrush
- Toothpaste
- Topical Creams
Material contained in ComplianceDashboard is a compilation of generally published information by the Department of Labor and other public agencies regulating employee benefit plans and employee benefit issues. It is not legal advice, and should not be construed as legal advice. If legal advice or other professional assistance is or may be required with regard to any issues referenced in this website, the services of a competent legal or tax professional should be immediately sought. The inclusion of links within the ComplianceDashboard website is for informational purposes only. ComplianceDashboard does not warrant the accuracy of information outside this website that is found as a result of following links contained herein, nor does the inclusion of those links herein constitute endorsement of the content of any other website. If you have questions regarding this disclaimer, please contact us at 877-328-7880.