You can generally include the qualifying expenses you paid for yourself, your spouse, and all dependents claimed on your return.
Common expenses include:
- Medical and dental insurance
- Amounts paid to doctors and dentists
- Medical aids such as eyeglasses, hearing aids, crutches, and wheelchairs
- If you used your own car, you can even claim certain vehicle expenses that you paid to go to and from the place you received care
You cannot include any part of the expenses that were paid by an insurance company or other source.