If you itemize deductions, you may be able to deduct qualified, unreimbursed medical and dental expenses. However, you can only deduct the portion of those expenses that exceeds 7.5% of your adjusted gross income (AGI).
For the 2026 tax year (returns filed in 2027), the 7.5% AGI threshold remains in effect.
How Does the Medical Expense Deduction Work?
The IRS allows you to deduct certain medical and dental expenses you paid for yourself, your spouse, and your dependents if those expenses were not reimbursed by insurance or another source.
Here's an example:
- Your AGI is $40,000.
- 7.5% of your AGI is $3,000.
- You paid $5,500 in qualifying medical expenses during the year.
In this case, you can deduct $2,500, which is the amount that exceeds the $3,000 threshold.
What Expenses Qualify?
Qualifying expenses may include:
- Doctor and specialist visits
- Hospital services
- Dental treatments and procedures
- Prescription medications
- Vision care, including eye exams, glasses, and contact lenses
- Certain medical equipment and supplies
- Health insurance premiums in some situations
Only expenses that were not reimbursed by insurance, an employer plan, or another source can be included.
How Much Can I Deduct?
You can deduct only the amount of your qualified medical and dental expenses that exceeds 7.5% of your AGI, and only if you choose to itemize deductions instead of claiming the standard deduction.
How Do I Enter Medical and Dental Expenses?
- Federal section.
- Go to Deductions (Select my forms).
- Select Itemized Deductions.
- Choose Medical, Dental, and Vision Expenses.
- Enter your total qualified expenses.
The program will automatically calculate the deductible amount based on your AGI and determine whether itemizing provides a tax benefit.