Michael P. Rudy and Associates - mrcpa.net

Qualified Medical Expenses

Following is a list of qualified medical expenses that you can report on Form 1040 as a deduction. We don’t claim to include every conceivable deductible medical expense, but it’s a pretty hefty start! The expenses are listed in alphabetical order. For a complete list of qualified medical expenses, see IRS Publication 502, Medical and Dental Expenses.

  • Acupuncture
  • Air conditioner necessary for relief from allergies or other respiratory problems (less any increase in the value of your home resulting from installation of air conditioning)
  • Alcoholism treatment. Includes inpatient treatment, meals, and lodging at a therapeutic center for alcohol addiction.
  • Artificial limbs
  • Artificial teeth
  • Birth control pills prescribed by a doctor
  • Braille books and magazines used by a visually-impaired person
  • A clarinet and lessons to treat the improper alignment of a child’s upper and lower teeth
  • Contact lenses, including equipment and materials for using contacts
  • Cosmetic surgery, if it’s necessary to improve a deformity related to a congenital abnormality, accident or disease
  • Diet, special. When prescribed by a doctor, you can deduct the extra cost of purchasing special food to alleviate a specific medical condition.
  • Doctor or physician expenses
  • Drug addiction treatment. Includes inpatient treatment, meals, and lodging at a therapeutic center for drug addiction.
  • Elastic hosiery to treat blood circulation problems
  • Exercise program if a doctor has recommended it as treatment for a specific condition
  • Extra rent or utilities for a larger apartment required in order to provide space for a nurse/attendant
  • Eye surgery, when it is not for cosmetic purposes only
  • Guide dog or other animal used by a visually-impaired, hearing-impaired, or otherwise physically disabled person
  • Hospital care
  • Household help for nursing care services only
  • Insurance premiums for medical care coverage
  • Laboratory fees
  • Lead-based paint removal. This includes the cost of removing lead-based paints from surfaces in circumstances where a child has lead poisoning or was previously diagnosed with lead poisoning. It does not include the cost of repainting: just the cost of removal.
  • 24. Legal fees paid to authorize treatment for mental illness
  • Lifetime care advance payments
  • 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. There are limitations to what you can deduct.
  • Mattresses and boards bought specifically to alleviate an arthritic condition
  • Medical aids. This includes wheelchairs, hearing aids and batteries, eyeglasses, contact lenses, crutches, braces, and guide dogs (including costs paid for their care).
  • Medical conference admission costs and travel expenses for a chronically ill person or a parent of a chronically ill child to learn about new medical treatments.
  • Medicines and drugs
  • Nursing care.
  • Nursing home expenses. This includes the entire cost of medical care, including meals and lodging if the main reason for being in the home is to obtain medical care.
  • Oxygen and oxygen equipment.
  • Reclining chair bought on a doctor’s advice by a person with a cardiac condition.
  • Special education. Tuition for sending a mentally impaired or physically disabled person to a special school that has resources to relieve the disability.
  • Smoking cessation programs. The program does not have to be recommended by a physician.
  • Swimming. Therapeutic swimming costs prescribed by a physician.
  • Telephone. The cost and repair of special telephone equipment for a hearing-impaired person.
  • Television. The cost of equipment used to display the audio part of a TV program for hearing-impaired persons.
  • Transplants of an organ, but not hair transplants.
  • Transportation costs for obtaining medical care.
  • Travel expenses for parents visiting their child in a special school for children with drug problems, where the visits are part of the medical treatment.
  • Weight loss program, if it is recommended by a doctor to treat a specific medical condition or to cure any specific ailment or disease
  • Whirlpool baths prescribed by a doctor.
  • Wig for the mental health of a patient who lost his or her hair due to a disease.
  • X-ray services.