Key Takeaways
- You can only deduct unreimbursed medical expenses that exceed 7.5% of your adjusted gross income (AGI).
- To receive a tax benefit, you have to itemize deductions on Schedule A, and your total itemized deductions — deductible medical expenses, state and local taxes, home mortgage interest, and charitable contributions — must be greater than your Standard Deduction.
- Some of the lesser-known deductible medical expenses include: acupuncture, addiction treatment, braille publications, chiropractic services for medical care, contact lenses, diet food, exercise programs, and health, dental and vision insurance premiums.
- For a complete list of deductible medical expenses, see IRS Publication 502.
Are medical expenses deductible?
If you have a lot of unreimbursed out-of-pocket health care costs during the year, you'll be glad to learn that many of those expenses may qualify for a deduction on your federal income tax return.
Who can claim the medical expense deduction?
One of the most important things to know about deducting medical expenses is you have to claim itemized deductions on Schedule A to receive the tax benefit.
When you file your Form 1040, you typically have the option of itemizing or taking the Standard Deduction — a predetermined amount based on your filing status.
For the 2025 and 2026 tax years, the basic Standard Deduction amounts are as follows (different amounts apply if you're 65 or older, blind, or claimed as a dependent on someone else's tax return):
|
Filing Status |
2025 Standard Deduction |
2026 Standard Deduction |
|
Single |
$15,750 |
$16,100 |
|
Married Filing Jointly |
$31,500 |
$32,200 |
|
Married Filing Separately |
$15,750 |
$16,100 |
|
Head of Household |
$23,625 |
$24,150 |
|
Surviving Spouse |
$31,500 |
$32,200 |
To benefit from medical expense deductions, your total itemized deductions — deductible medical expenses, state and local taxes, home mortgage interest and charitable contributions — must be greater than your available Standard Deduction.
But note that, starting with the 2026 tax year, the overall amount of itemized deductions is reduced for people in the highest tax bracket (37%). If that's the case, your itemized deductions for the year will generally be reduced by approximately 5.4% of whichever of the following amounts is smaller:
- your total itemized deductions
- your taxable income above the threshold for the 37% bracket, plus your total itemized deductions (see the current tax brackets for the threshold that applies to your filing status)
How much of your medical expenses are deductible?
You can only deduct unreimbursed medical expenses that exceed 7.5% of your adjusted gross income (AGI).
For example, if your AGI is $50,000, the first $3,750 of qualified expenses (7.5% of $50,000) aren't deductible. If you had $5,000 of unreimbursed medical expenses during the year, you would only be able to deduct $1,250 on Schedule A ($5,000 - $3,750 = $1,250).
TurboTax Tip:
“For tax purposes, deductible medical expenses are mainly defined as ‘the costs of diagnosis, cure, mitigation, treatment, or prevention of disease, and for the purpose of affecting any part or function of the body.’ Keep this in mind when writing off your medical bills for you, your spouse, or your dependent.” – Miguel Burgos, CPA, Washington
Will you be able to claim the medical expense deduction?
Generally, only people with relatively large medical bills during the year claim the medical expense deduction on their tax return.
First, most people claim the Standard Deduction instead of itemized deductions, and you can only claim the medical expense deduction if you itemize. If you have a lot of medical bills during the tax year, that might push your overall itemized deductions past your Standard Deduction amount.
Second, because of the 7.5%-of-AGI threshold requirement, even people who itemize might not be able to deduct any of their medical expenses. If you're medical expense are less than or equal to 7.5% of your AGI, then you can't deduct any medical expenses even if you itemize.
What medical expenses qualify for the deduction?
Although not a complete list, here are some of the more common deductible medical expenses:
- acupuncture
- addiction treatment, including meals and lodging at a drug or alcohol addiction treatment center.
- birth control pills prescribed by a doctor
- braille books and periodicals used by a person who is visually impaired
- breast pumps and pumping supplies
- breast reconstruction surgery following a mastectomy for cancer
- chiropractic services for medical care
- contact lenses
- cosmetic surgery, if necessary to improve a deformity related to a congenital abnormality, accident or disease
- dental treatment for the prevention and alleviation of dental disease
- diagnostic devices, such as blood sugar test kits
- diet food, when prescribed by a doctor to alleviate a specific medical condition
- doctor or physician expenses
- exercise programs, when recommended by a doctor to treat a specific medical condition
- eye exams
- eye surgery, such as LASIK or a similar procedure
- eyeglasses
- false teeth
- fertility treatments, including in vitro fertilization, surgery and temporary storage of eggs or sperm
- gender-affirming care such as hormone therapy and surgery for transgender individuals
- guide dog or another service animal for a person with low vision or hearing
- health, dental and vision insurance premiums
- hearing aids
- home improvements if their main purpose is medical care
- hospital services while receiving medical care
- household help for nursing care services
- laboratory fees
- lead-based paint removal when a child is diagnosed with lead poisoning
- legal fees paid to authorize treatment for mental illness
- lodging expenses while away from home to receive medical care in a hospital or medical facility
- long-term care insurance and long-term care expenses
- mattresses and boards bought specifically to alleviate an arthritic condition
- medical conference admission costs and travel expenses for a person with a chronic illness to learn about new medical treatments
- nursing care and nursing home expenses
- operations (excluding cosmetic surgery)
- organ transplants
- oxygen and oxygen equipment to relieve breathing problems
- physical exams and diagnostic tests
- pregnancy test kits
- prescription drugs
- prosthetic limbs
- psychiatric care
- smoking cessation programs
- special education
- sterilization or vasectomy
- telephone and special equipment for a person who is hearing impaired
- travel and transportation costs for obtaining medical care
- weight loss programs to treat a specific disease diagnosed by a physician
- wheelchairs
- x-rays for medical reasons
People often wonder if funeral expenses are tax deductible the same way, but the rules are not the same. For the complete list, see IRS Publication 502.
Should I keep receipts for medical expenses?
Even if you're not sure you'll be able to claim the medical expense deduction on your tax return, it's a good idea to track medical expenses throughout the year and keep copies of receipts. That way, if you have any large, unreimbursed medical expenses during the year, you'll have what you need to deduct any qualified medical expenses and potentially reduce your tax bill.
With TurboTax Expert Full Service, a local expert matched to your unique situation will do your taxes for you start to finish. Or, get unlimited help and advice from tax experts while you do your taxes with TurboTax Expert Assist.
And you can file your own taxes with TurboTax Do It Yourself. Easily start your taxes by adding your forms and answering a few simple questions, then we’ll guide you from there. No matter which way you file, we guarantee 100% accuracy and your maximum refund.
Get started now by logging into TurboTax and file with confidence.
