Key takeaways:
You can deduct qualified medical expenses if you itemize deductions. But only the portion that exceeds 7.5% of your adjusted gross income counts.
In addition to common expenses like prescription eyeglasses and dental care, you may also be able to deduct costs such as wigs and medical transportation.
Keep detailed receipts and supporting documentation for medical expenses you plan to claim. This may include proof of payment and documentation showing the expense was medically necessary.
Medical costs can add up quickly, especially if you need ongoing care or specialized treatment. Even with insurance, most people still pay for some expenses out of pocket.
The IRS allows taxpayers to deduct certain qualified medical and dental expenses on their tax return as long as specific requirements are met. Many people are familiar with deducting common costs like prescription medications, eyeglasses, dental cleanings, and visits to healthcare professionals.
But there are some eligible medical expenses that you may overlook. From vision correction surgery to medically necessary wigs, understanding which costs qualify and keeping proper records can help you save money during tax time.
How do I claim medical expenses on my taxes?
You can deduct medical expenses only if you itemize deductions on your tax return. If you take the standard deduction, you won’t be able to claim medical expenses.
Itemizing deductions means listing all eligible expenses for the year instead of taking the fixed standard deduction amount based on your filing status. Only medical expenses that exceed 7.5% of your adjusted gross income (AGI) are deductible.
If you itemize, then you can’t also take the standard deduction. You must choose one or the other.
Below are the steps you need to take to claim medical expenses if you itemize:
Add up your eligible medical expenses for the year. This includes expenses for yourself, your spouse, and your dependents.
Compare your total itemized deductions with the standard deduction. If itemizing gives you a larger deduction, it may make sense to itemize.
Report your qualified medical expenses. On Schedule A (Form 1040), enter your total unreimbursed medical and dental expenses on Line 1.
Follow the instructions on Schedule A. Calculate how much of your medical expenses you can deduct after applying.
Which medical expenses are tax-deductible?
You can deduct qualified medical expenses if you itemize deductions, but only the portion that exceeds 7.5% of your AGI. Keep in mind that AGI is not the same as total income. It’s your income after certain tax adjustments, such as deductible HSA contributions. This is the number the IRS uses to calculate medical expense deductions.
High medical expenses? Here’s a list of medical expenses you may be able to deduct on your tax return if you meet the requirements.
Gym memberships are generally not tax-deductible as medical expenses. But you may be able to use a health savings account to pay for gym memberships tax-free.
Do you pay for medications out of pocket? Keep your receipts. Some medications may be tax-deductible if they meet certain requirements.
The IRS provides guidance on which medical and dental expenses qualify for a tax deduction. You’re probably familiar with deducting unreimbursed payments to healthcare professionals. But here are some deductible medical expenses that may surprise you.
1. Acupuncture
Acupuncture is based on traditional Chinese medicine and is commonly used to treat or relieve pain associated with a variety of conditions. Since the IRS allows deductions for medical care to treat medical conditions, acupuncture can qualify as a deductible medical expense when it’s used for a medical purpose.
Acupuncture may be recommended to help manage conditions such as
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Some health insurance plans cover acupuncture treatments. Without insurance, acupuncture can cost more than $100 per session. But if you have to pay out of pocket for acupuncture, you can include it as a medical expense on your tax return.
2. In vitro fertilization (IVF)
IVF is a medical treatment that can help people with fertility problems get pregnant. The procedure comes with a high price tag, often $15,000 to $20,000 per IVF cycle, plus the cost of medications.
Insurance may cover some IVF cycle costs. But you can deduct out-of-pocket costs of IVF procedures performed on yourself, your spouse, or a dependent. You can also include the costs of temporary storage of eggs or sperm.
3. LASIK surgery
You may already know that you can deduct the cost of prescription eyeglasses and contact lenses on your tax return. But you can also deduct LASIK surgery since it’s considered vision correction surgery.
On average, LASIK can cost over $4,000 for both eyes, depending on where you live and the type of laser used. LASIK is not considered medically necessary, so many health insurance plans won’t cover it. By deducting the out-of-pocket costs associated with LASIK on your tax return, you may be able to save some money.
4. Service dogs
You generally cannot deduct pet expenses on your tax return. But you can deduct expenses related to a service animal, such as a guide dog. Service dogs can help make life easier for individuals living with mental or physical disabilities. You can deduct expenses associated with your dog’s care, such as:
Food
Grooming
Training
Veterinary care
For expenses to be deductible, you must prove the following:
The dog is medically necessary. A doctor’s prescription can serve as proof.
The animal is trained to provide assistance for the specific medical condition.
5. Wigs
Your wig may qualify as a tax write-off if certain medical requirements are met. The wig must be prescribed by a medical professional for hair loss related to a medical condition or treatment such as:
Alopecia
Chemotherapy
Head burn
If a healthcare professional recommends a wig because of your medical condition, your wig purchase becomes a qualified medical expense. Cosmetic wigs won’t count as tax-deductible expenses.
6. Medical transportation
Generally, you can deduct the cost of traveling to a medical facility. For example, if you need to visit a healthcare professional for an appointment, you can deduct your travel costs on your tax return. Below are a few transportation costs you may be able to deduct:
Ambulance service fees
Bus and train fare
Gas
Parking fees
7. Dentures
If you’ve lost some of your natural teeth, you might consider dentures. But depending on the type of dentures you choose and your insurance plan, you could end up paying anywhere from $1,000 to $28,000.
The amount you pay out of pocket for dentures can be deducted on your taxes. They are considered a qualified medical expense because they are a treatment designed to alleviate dental disease.
Which medical expenses are not tax-deductible?
Medical expenses generally aren’t tax-deductible unless they are medically necessary. You’re also not allowed to deduct medical costs unless your total qualified expenses exceed 7.5% of your AGI and you itemize deductions.
For example, cosmetic surgeries are usually not deductible because they’re considered elective. This often includes:
Brazilian Butt Lift (BBL)
Hair removal
Hair transplant
Cosmetic surgery may be deductible if it’s needed to treat a medical condition, an injury, or a deformity. In those cases, the procedure must be primarily medical instead of cosmetic, and it needs to be supported by documentation from a healthcare professional.
What qualifies as a qualified medical expense?
In general, the IRS considers a medical expense “qualified” if it’s primarily used to diagnose, treat, prevent, or manage a medical condition. This includes costs related to the diagnosis, cure, mitigation, treatment, or prevention of disease.
If you pay for medical care for any part of your body, the expense may qualify if it’s medically necessary and not reimbursed by insurance or another program. Expenses that are mainly for general health or personal well-being usually don’t qualify. For example, gym memberships are typically not deductible unless they are prescribed to treat a specific medical condition.
Working with a qualified tax professional can help you determine whether a specific expense qualifies based on your situation.
How do I prove medical expenses?
It’s important to keep your receipts and documents for at least 3 years. These records help show that your medical expenses were eligible, unreimbursed, and paid out of pocket if the IRS ever audits your return.
The bottom line
When you file your taxes, you may be able to deduct qualified medical expenses, such as dentures and medical transportation, if you itemize deductions. You can deduct only the portion of your expenses that exceeds 7.5% of your income. It’s a good idea to work with a tax professional to determine if you should itemize deductions and to find out which medical expenses qualify.
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References
Internal Revenue Service. (2024). Publication 502 (2024), medical and dental expenses.
Internal Revenue Service. (2025). About Schedule A (Form 1040), itemized deductions.
Internal Revenue Service. (2025). Adjusted gross income.
Internal Revenue Service. (2025). How long should I keep records?
U.S. Department of Health and Human Services. (2024). Fact sheet: In vitro fertilization (IVF) use across the United States.
