What expenses can I deduct as Medical and Dental Expenses?

If you itemize deductions on Schedule A (Form 1040 or 1040-SR), you may be able to deduct certain medical and dental expenses you paid for yourself, your spouse, and your dependents.

For the 2026 tax year (returns filed in 2027), you can generally deduct only the portion of your qualified medical expenses that exceeds 7.5% of your adjusted gross income (AGI). This calculation is done on Schedule A when determining your itemized deduction.

Tip: If your total itemized deductions are greater than your standard deduction, itemizing may help reduce your taxable income.

What Medical and Dental Expenses Are Deductible?

The following are examples of qualified medical and dental expenses that may be deductible.

Insurance Premiums

You can generally deduct:

• Medical and dental insurance premiums
• Premiums for qualified long-term care insurance contracts
• Medicare Part B premiums
• Medicare Part D premiums

Do not include:

• Premiums paid with pre-tax dollars through an employer plan
• Amounts already claimed as a self-employed health insurance deduction

Prescription Medications and Treatments

You can deduct:

• Prescription medicines
• Insulin
• Prescription drugs used to ease nicotine withdrawal

You cannot deduct:

• Most over-the-counter (OTC) medications
• Nicotine gum or nonprescription nicotine patches

Medical Professionals and Services

You may deduct amounts paid to:

• Acupuncturists
• Chiropractors
• Dentists
• Eye doctors
• Medical doctors
• Occupational therapists
• Osteopathic doctors
• Physical therapists
• Podiatrists
• Psychiatrists
• Psychologists
• Psychoanalysts (for medical care)

You can also deduct:

• Medical examinations
• X-rays
• Laboratory services
• Insulin treatments
• Doctor-prescribed whirlpool baths

Diagnostic Testing

Qualified expenses include:

• Full-body scans
• Pregnancy tests
• Blood sugar testing kits
• Other medically related diagnostic tests

Nursing Care

You can deduct:

• Nursing services
• Your share of employment taxes paid for nursing care

If a caregiver performs both nursing and household duties, only the portion related to nursing care is deductible.

Do not include care provided for a healthy baby.

Hospital and Long-Term Care

You may deduct:

• Hospital care
• Inpatient meals and lodging
• Clinic fees
• Laboratory fees
• Qualified long-term care services

Smoking Cessation Programs

You can deduct:

• Programs designed to stop smoking
• Prescription medications used to treat nicotine withdrawal

Weight-Loss Programs

A weight-loss program may qualify if it is prescribed as treatment for a specific disease diagnosed by a physician, such as:

• Obesity
• Hypertension
• Heart disease

You cannot deduct:

• Gym memberships
• Health club dues
• Spa fees

Special foods may qualify only if all of the following are true:

• The food does not satisfy normal nutritional needs.
• The food is used to alleviate or treat an illness.
• A physician documents the medical need for the food.

Treatment for Addiction

You can deduct medical treatment received at a facility for drug or alcohol addiction.

Medical Aids and Equipment

You can deduct the cost of:

• Eyeglasses
• Contact lenses
• Hearing aids
• Braces
• Crutches
• Wheelchairs
• Guide dogs and their upkeep
• Other medically necessary aids

Vision Correction Surgery

You can deduct surgery to correct vision, including:

• LASIK
• Radial keratotomy and similar procedures

Fertility Treatments

Qualified expenses may include:

• In vitro fertilization (IVF)
• Fertility-related surgeries
• Procedures to reverse prior surgeries that prevented the ability to have children

Other Deductible Expenses

You may also deduct:

• Artificial teeth
• Prescription birth control pills
• Ambulance services
• Transportation costs primarily for and essential to medical care

Transportation and Travel for Medical Care

Transportation expenses can qualify when they are primarily for, and essential to, receiving medical care.

Transportation Expenses You Can Deduct

Examples include:

• Bus fares
• Taxi or rideshare fares
• Train fares
• Airfare
• Ambulance transportation

You may also deduct transportation costs for:

• A parent accompanying a child who needs medical care
• A nurse or caregiver providing necessary medical assistance during travel
• Visits to a mentally ill dependent when recommended as part of treatment

Medical Lodging Expenses

You may deduct lodging costs, but not meals, when:

• The trip is primarily and essentially for medical care.
• The care is provided by a hospital or medical facility related to a hospital.
• There is no significant element of personal pleasure, recreation, or vacation.

The lodging deduction is generally limited to $50 per night for each eligible individual.

Transportation Expenses You Cannot Deduct

You cannot deduct:

• Travel between home and work, even if a medical condition requires special transportation
• Trips taken primarily for personal reasons
• Travel intended only to improve general health
• Vacations recommended for rest or a change of scenery

What Medical and Dental Expenses Are Not Deductible?

The following expenses generally do not qualify as medical deductions:

• Health club dues
• Gym memberships
• Spa fees
• Electrolysis or hair removal
• Diet foods
• Vitamins and dietary supplements
• Herbal remedies or "natural" medicines
• Teeth whitening
• Veterinary expenses
• Life insurance premiums
• Income protection insurance
• Medicare taxes withheld from wages and tips
• Medicare taxes paid as part of self-employment tax
• Childcare or babysitting expenses
• Nursing care for a healthy baby
• Illegal drugs or illegal medical procedures
• Imported drugs not approved by the U.S. Food and Drug Administration (FDA)
• Most nonprescription medications
• Travel taken for rest or recreation
• Funeral, burial, or cremation expenses

Cosmetic Surgery

Cosmetic surgery is generally not deductible unless it is necessary to correct or improve a condition related to:

• A congenital abnormality
• An injury from an accident or trauma
• A disfiguring disease

How Do I Enter Medical and Dental Expenses in the Program?

If you paid qualifying medical expenses during the tax year, enter them in the program by following these steps:

1. Go to Federal
2. Select Deductions (Select my forms)
3. Select Itemized Deductions
4. Choose Medical, Dental, and Vision Expenses

The program will help calculate the deductible portion of your expenses and apply the 7.5% AGI limitation when determining your itemized deduction.