99 Medical Expenses You Can Deduct in 2025
Key takeaways:
If you itemize deductions, you can deduct unreimbursed medical and dental expenses that exceed 7.5% of your adjusted gross income.
The IRS lets you deduct expenses for many medically necessary products and services. These include surgeries, prescription medications, and dental and vision care.
You can’t deduct medical expenses that are for general health purposes, like nutritional supplements and vitamins. To qualify as deductions, expenses must be for preventing or treating a medical condition.
Table of contents
With the tax-filing deadline approaching, you might be trying to lower your income tax bill. One often overlooked opportunity for savings is deducting medical expenses.
Many people take the standard deduction. But if you itemize deductions, you may be able to deduct certain medical and dental expenses. This could lower your income tax for the year. If you had surgery, were diagnosed with cancer or another serious medical condition, or used in vitro fertilization to help get pregnant, the high out-of-pocket costs could enable you to claim a medical expense deduction. Some of the expenses that qualify as deductions, such as wigs and LASIK surgery, may even surprise you.
What are the rules for deducting medical expenses?
You must meet certain requirements to be eligible to deduct medical expenses on your tax return.
First, you must itemize your deductions on Schedule A of your tax return, instead of taking the standard deduction. Generally, you’ll itemize deductions if they total more than the standard deduction. You’ll choose the option that leaves you with the lower federal income tax bill. So if you are a single filer whose standard deduction is $14,600 in 2024, you’ll want to itemize deductions only if they exceed that amount. In 2023, the standard deduction for single filers was $13,850. It’s important to check IRS guidelines every year to determine the best option for reducing your taxable income.
Did you pay veterinarian bills during the year? Find out if you can deduct pet expenses on your tax return.
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.
Did you pay for medications during the year? Keep your receipts. Some medications may be tax deductible if they meet certain requirements.
You won’t be eligible to deduct all medical expenses on your tax return, even if you itemize deductions. You can deduct unreimbursed medical and dental expenses for you, your spouse, and dependents that exceed 7.5% of your adjusted gross income (AGI). It’s important to keep all your receipts in case you are audited.
Let’s say you have an AGI of $60,000, and your medical bills add up to $15,000 for the year. On your tax return, you can deduct qualified expenses over $4,500 (7.5% of $60,000). That means your deduction would be $10,500 ($15,000 minus $4,500).
According to IRS Publication 502, you can classify services or items as medical expenses only if they “alleviate or prevent a physical or mental disability or illness.” Below are 99 expenses you may be able to deduct on your tax return in 2025, organized by category.
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10 vision-related expenses
Services and products used to improve vision are qualifying medical expenses. This includes contact lenses and related products. Below are 10 vision expenses you may be eligible to deduct in 2025:
Braille books and magazines used by visually impaired people
Contact lenses
Contact lens cases
Contact lens solutions
Enzyme cleaner
Eye drops
Eye exams
LASIK surgery
14 dental expenses
Dental expenses not covered by insurance may be tax deductible if they help prevent or alleviate dental disease. Below are 14 dental expenses that you may be able to deduct:
Application of sealants to prevent tooth decay
Dental checkups
Dental X-rays
Fluoride treatments to prevent tooth decay
Gum surgery
Invisalign products
Teeth cleanings to prevent tooth decay
13 prescription medications
Medications prescribed by a healthcare professional count as qualifying medical expenses. This is also true for insulin that’s sold over the counter. Below are 13 of the most commonly prescribed medications that are tax deductible.
Antidepressants
Escitalopram (Lexapro)
Fluoxetine (Prozac)
Paroxetine (Paxil)
Sertraline (Zoloft)
Medications for chronic weight management
Medications for erectile dysfunction
Sildenafil (Viagra)
Stendra (avanafil)
Tadalafil (Cialis)
Type 2 diabetes medications
11 family planning and fertility treatment expenses
You can deduct the following 11 expenses related to family planning and fertility treatments:
Birth control pills prescribed by a healthcare professional
In vitro fertilization (including temporary storage of sperm or eggs)
Legal abortion
Milk storage bags
Nursing pads
Pregnancy test kits
9 types of insurance premiums
You may be able to claim health insurance premiums on your tax return. This depends on how much you spent on medical care, how you paid for premiums, and if you were self-employed. But you cannot deduct expenses that were reimbursed by an insurance plan, a flexible spending account, a health savings account, or another tax-advantaged savings account.
If you paid for any of these nine types of insurance premiums with after-tax dollars, they may be deductible:
Long-term care insurance (up to an annual limit)
Medical insurance through an Affordable Care Act marketplace
If you were self-employed during the year, you may be eligible to claim the self-employed health insurance deduction for premiums you paid out of pocket, even if you claim the standard deduction on your taxes. The deduction allows you to claim up to 100% of the premiums you paid for yourself, your spouse, your dependents, and your eligible adult children.
6 home improvement expenses
If you have a disability and needed to make certain accommodations to your home, you can deduct costs for the following six items as medical expenses:
Built ramps to get in and out of your home
Installed grab bars in a bathroom
Lowered kitchen cabinets
Moved electrical outlets
Set up outdoor wheelchair lifts (porch lifts)
Widened doors and hallways
36 other qualified medical expenses
Here is a list of 36 additional items that you can deduct as medical expenses:
Acupuncture treatments
Annual physical exams
Artificial limbs
Bandages
Blood sugar test kits
Body scans
Breast reconstruction surgery
Car modifications for people with disabilities
Chiropractor services for medical care
Copays
Crutches
Guide dog trained to assist visually impaired or hearing-disabled people
Hand sanitizer for preventing the spread of COVID-19
Inpatient care at a hospital
Lab fees
Masks for preventing the spread of COVID-19
Medical conference attendance (if related to the treatment of a specific condition)
Nursing home costs, including lodging and meals
Organ transplant
Osteopathic services for medical care
Oxygen equipment
Oxygen to relieve breathing problems caused by a medical condition
Psychiatric care
Services from a Christian Science practitioner for medical care
Substance use disorder treatment
Therapy received as medical treatment
Transportation for medical services
Treatment at a health institute if certain requirements are met
Visits to a psychologist for medical care
Weight-loss programs to treat heart disease, hypertension, and certain other conditions
Wheelchair maintenance services, like battery or tire replacement
Wheelchairs
Wigs that are medically necessary
Which medical expenses are not tax deductible?
You are not allowed to deduct expenses that are for general health purposes, such as gym memberships, vitamins, and diet food. You also cannot deduct payments for future medical and dental services.
Below are some other services and items that are likely not tax deductible:
Deodorant
Diapers
Health beverages
Herbal supplements
Insurance premiums paid by your employer
Nicotine patches and gum that don’t require a prescription
Nonprescription medications
Nutritional supplements
Surrogacy expenses
Toothpaste
Travel to and from work
The bottom line
If you itemize deductions, you may be able to deduct medical and dental expenses that have not already been reimbursed. To qualify as deductions, expenses must be related to the prevention or treatment of a specific medical condition. The total expenses must exceed 7.5% of your adjusted gross income if you want to deduct them on your tax return.
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References
Internal Revenue Service. (2024). Part III — administrative, procedural, and miscellaneous.
Internal Revenue Service. (2024). Publication 501 (2024), dependents, standard deduction, and filing information.
Internal Revenue Service. (2024). Publication 502 (2024), medical and dental expenses.
Internal Revenue Service. (2025). About Schedule A (Form 1040), itemized deductions.
This article is solely for informational purposes. This article is not professional advice concerning insurance, financial, accounting, tax, or legal matters. All content herein is provided “as is” without any representations or warranties, express or implied. Always consult an appropriate professional when you have specific questions about any insurance, financial, or legal matter.
