What are medical and dental expenses?
IRS Publication 502 defines medical and dental expenses as the costs you pay to receive treatments that prevent, diagnose or treat diseases or other physical and mental ailments. Deductible costs also include equipment expenses, diagnostic services and the supplies necessary to service these conditions.
Supplies will include any prescription medication you need plus insulin, which is the only deductible nonprescription medication allowable. Elective and cosmetic surgeries or teeth whitening services are not covered under the IRS definition as a medical or dental expense.