If you paid medical or dental expenses out of pocket during 2026, you may be able to deduct some of those costs on your 2026 federal tax return. To claim this deduction, you'll need to itemize your deductions on Schedule A instead of taking the standard deduction. The IRS allows a deduction only for qualified expenses that exceed 7.5% of your adjusted gross income (AGI).
What Medical and Dental Expenses Are Tax Deductible?
You can generally deduct qualified, unreimbursed medical and dental expenses paid for yourself, your spouse, or your dependents. Common deductible expenses include:
- Payments to doctors, dentists, surgeons, chiropractors, psychiatrists, and psychologists
- Prescription medications and insulin
- Medical equipment such as wheelchairs, crutches, hearing aids, and similar devices
- Health insurance premiums, if they weren't paid with pre-tax dollars
- Qualified long-term care services and certain long-term care insurance premiums
- Transportation costs related to medical care, including mileage, parking fees, and tolls
Remember, only expenses that were not reimbursed by insurance or another source can be included in your deduction.
What Medical Expenses Aren't Deductible?
Some health-related costs don't qualify for the medical expense deduction, including:
- Cosmetic procedures that aren't medically necessary
- Most nonprescription medications (except insulin)
- General gym memberships or health club dues
- Expenses reimbursed by insurance
- Costs paid through a tax-advantaged account, such as an HSA or FSA
If you already received a tax benefit for an expense, you generally can't deduct it again.
Important Things to Know Before You Claim the Deduction
- You must itemize deductions on Schedule A to claim medical expenses.
- Only expenses paid during the 2026 tax year can be included on your 2026 return, regardless of when you received treatment.
- Keep receipts, invoices, insurance statements, and other records that support your expenses.
- Your deduction is limited to the amount of qualified expenses that exceeds 7.5% of your AGI.