What medical expenses are tax deductible?

Under IRS Publication 502, deductible medical expenses include: payments to doctors, dentists, surgeons, and other medical practitioners; hospital and nursing home care; prescription medications; insulin; medical equipment and supplies; transportation for medical care; health insurance premiums (if not pre-tax); long-term care insurance premiums (subject to age-based limits); and certain home improvements for medical care (wheelchair ramps, handrails, etc.). Cosmetic surgery is generally not deductible.

What is the AGI threshold for medical deductions?

You can only deduct unreimbursed medical expenses that exceed 7.5% of your adjusted gross income (AGI). For example, if your AGI is $100,000, only medical expenses above $7,500 are deductible. This threshold is permanent under current law. Expenses are deducted on Schedule A (Itemized Deductions).

Can I deduct health insurance premiums?

Yes, health insurance premiums are deductible medical expenses — but only if you pay them with after-tax dollars. Premiums paid through employer cafeteria plans (pre-tax payroll deduction) are NOT deductible because you already received the tax benefit. Medicare Part B and Part D premiums, Medigap premiums, and long-term care insurance premiums (capped by age) are all deductible, subject to the 7.5% AGI floor.

IRS Publication 502

IRS Publication 502: Medical & Dental Expenses

Medical expenses are among the most significant deductions for taxpayers with high healthcare costs — but they are also among the most scrutinized by the IRS. Publication 502 defines exactly what qualifies, how the 7.5% AGI floor works, and what documentation you need to survive an IRS audit.

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Qualified Medical Expenses — What's Deductible

Doctor & Hospital Care

Payments to physicians, surgeons, dentists, chiropractors, psychologists, and other medical practitioners for diagnosis, treatment, and prevention.

Prescription Drugs & Insulin

Prescription medications are deductible. Over-the-counter drugs are only deductible if prescribed by a doctor. Insulin is deductible even without a prescription.

Medical Equipment

Wheelchairs, crutches, hearing aids, dentures, eyeglasses, contact lenses, prosthetic devices, and guide dogs for the blind or deaf.

Transportation for Medical Care

Mileage (22 cents per mile for 2024), bus, taxi, train, plane fares, ambulance service, and lodging ($50/night per person) for out-of-town medical treatment.

Home Improvements

Capital expenses for medical care: wheelchair ramps, widening doorways, installing railings, modifying bathrooms. Deductible to the extent they exceed the increase in property value.

What Is NOT Deductible

Cosmetic Surgery

Elective cosmetic procedures are not deductible. Surgery to correct a deformity from a congenital abnormality, accident, or disease IS deductible.

General Health Items

Toothpaste, toiletries, cosmetics, and general health club dues are not deductible — even if your doctor recommends exercise.

Illegal Operations

Payments for illegal medical operations or treatments are not deductible. Controlled substances obtained without a valid prescription are not deductible.

Reimbursed Expenses

Expenses reimbursed by insurance or your employer are not deductible. Only unreimbursed out-of-pocket expenses count toward the 7.5% AGI floor.

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Official IRS Source

View the official IRS Publication 502 (Medical and Dental Expenses)

Content updated: August 2026

New Beginning Tax Solutions is a private tax resolution company and is not affiliated with the IRS, the U.S. Department of the Treasury, or any government agency. This page is for general information only and does not constitute tax, legal, or financial advice. Tax rules change frequently — verify current requirements against official IRS sources before relying on anything you read here. Results vary based on individual circumstances.

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