If you used your own car, you can include what you spent for gas and oil to go to and from the place you received the care or you can include 18 cents a mile for January 1 through June 30, and 22 cents a mile from July 1 through December 31. 502 under Lodging.Īmbulance service and other travel costs to get medical care. Don't deduct more than $50 a night for each person who meets the requirements in Pub. Lodging expenses (but not meals) while away from home to receive medical care provided by a physician in a hospital or a medical care facility related to a hospital, provided there was no significant element of personal pleasure, recreation, or vacation in the travel. Surgery to improve defective vision, such as laser eye surgery or radial keratotomy. Medical aids such as eyeglasses, contact lenses, hearing aids, braces, crutches, wheelchairs, and guide dogs, including the cost of maintaining them. Medical treatment at a center for drug or alcohol addiction.

The premiums you pay for Medicare Part D insurance.Ī program to stop smoking and for prescription medicines to alleviate nicotine withdrawal.Ī weight-loss program as treatment for a specific disease (including obesity) diagnosed by a doctor. The supplemental part of Medicare insurance (Medicare Part B). Qualified long-term care services (see Pub. Hospital care (including meals and lodging), clinic costs, and lab fees.

If you paid someone to do both nursing and housework, you can deduct only the cost of the nursing help. Nursing help (including your share of the employment taxes paid). Medical examinations, X-ray and laboratory services, and insulin treatments your doctor ordered.ĭiagnostic tests, such as a full-body scan, pregnancy test, or blood sugar test kit.

If you are a retired public safety officer, you can't include any premiums you paid to the extent they were paid for with a tax-free distribution from your retirement plan.Īcupuncturists, chiropractors, dentists, eye doctors, medical doctors, occupational therapists, osteopathic doctors, physical therapists, podiatrists, psychiatrists, psychoanalysts (medical care only), and psychologists. You can't include insurance premiums paid by making a pre-tax reduction to your employee compensation because these amounts are already being excluded from your income by not being included in box 1 of your Form(s) W-2. Reduce the insurance premiums by any self-employed health insurance deduction you claimed on Schedule 1 (Form 1040), line 17. But see Limit on long-term care premiums you can deduct, later. Additional information is available on IRS.gov.įor more information regarding details and requirements on deductibility of medical expenses, taxpayers can review Can I Deduct My Medical and Dental Expenses? and Publication 502, Medical and Dental Expenses.Insurance premiums for medical and dental care, including premiums for qualified long-term care insurance contracts as defined in Pub. The IRS also reminds taxpayers that the costs of personal protective equipment, such as masks, hand sanitizer and sanitizing wipes, for the primary purpose of preventing the spread of COVID-19 are eligible medical expenses that can be paid or reimbursed under health FSAs, HSAs, HRAs, or Archer MSAs. That is because the cost to diagnose COVID-19 is an eligible medical expense for tax purposes. WASHINGTON - The Internal Revenue Service reminds taxpayers today that the cost of home testing for COVID-19 is an eligible medical expense that can be paid or reimbursed under health flexible spending arrangements (health FSAs), health savings accounts (HSAs), health reimbursement arrangements (HRAs), or Archer medical savings accounts (Archer MSAs).

Medical expenses taxes