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 a deduction, an expense must be primarily for the diagnosis, prevention, mitigation, or treatment of a medical condition, or it must affect a part or function of the body.
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 you 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.
1. You must itemize deductions
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 tax bill.
For example, if you’re a single filer in 2025, you won’t want to itemize deductions unless they exceed the standard deduction amount. For 2025, the standard deduction increased to $15,750 under the One Big Beautiful Bill. Since standard deduction amounts can change, it’s important to review IRS guidelines each year before deciding whether to itemize.
Below are the inflation-adjusted standard deduction amounts for single filers and married couples filing jointly from 2022 through 2026. Refer to IRS guidance for other filing statuses.
Year | Standard deduction for single filers | Standard deduction for married couples filing jointly |
|---|---|---|
2026 | $16,100 | $32,200 |
2025 | $15,750 | $31,500 |
2024 | $14,600 | $29,200 |
2023 | $13,850 | $27,700 |
2022 | $12,950 | $25,900 |
2. Your medical expenses must exceed the 7.5% income threshold
Even if you itemize, you can’t deduct all medical expenses.
You may deduct unreimbursed medical and dental expenses for you, your spouse, and dependents only to the extent they exceed 7.5% of your adjusted gross income (AGI).
Let’s say your AGI is $60,000. Then 7.5% of your income is $4,500. If your medical expenses total $15,000 for the year, you may deduct $10,500, which is the amount above the threshold.
3. Expenses must be unreimbursed
You can deduct medical expenses only if you paid for them out of pocket. You can’t deduct expenses that were paid or reimbursed by the following:
Health insurance
An employer
A health savings account (HSA)
A flexible spending account (FSA)
A medical savings account (MSA)
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4. Expenses must be qualified medical expenses
According to IRS Publication 502, medical expenses are costs paid to diagnose, treat, prevent, or manage a physical or mental condition. This includes many medical services, prescription medications, and medical equipment. But general wellness and cosmetic expenses do not qualify.
You can generally deduct medical and dental expenses in the year you paid them. But you usually are not allowed to deduct payments for medical or dental care you’ll receive in a future year.
Below are examples of common medical expenses that may be deductible, organized by category.
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 2026:
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
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 exams
Dental X-rays
Fluoride treatments to prevent tooth decay
Gum surgery
Invisalign products
Teeth cleanings to prevent tooth decay
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
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
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, an FSA, an HSA, 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 lets you claim up to 100% of the premiums you paid for yourself, your spouse, your dependents, and your eligible adult children.
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
Other qualified medical expenses
Here is a list of 36 additional items that you can deduct as medical expenses:
Acupuncture treatments
Annual physical exams
Bandages
Blood sugar test kits
Body scans
Breast reconstruction surgery
Car modifications for people with disabilities
Chiropractor services for medical care
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
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’re 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
Toothpaste
Transportation to and from work
How to deduct medical expenses on your taxes
If you qualify to deduct medical expenses, you’ll report them as an itemized deduction on Schedule A of your federal tax return. Here are the steps you need to take to deduct medical expenses on your taxes:
Add all your unreimbursed medical, dental, and vision expenses for the year.
Calculate 7.5% of your AGI.
Subtract the threshold from your total expenses.
Report the remaining amount on Schedule A.
Be sure to keep receipts, bills, and other documentation to support your deduction in case the IRS asks for proof.
Frequently asked questions
It depends on your situation. Medical expenses are deductible only if you itemize and your unreimbursed costs exceed 7.5% of your AGI. If you have unusually high healthcare costs, itemizing may help you lower your tax bill.
You should keep receipts, bills, and statements that show what you paid, when you paid it, and what the expense was for. This can include invoices from healthcare professionals, pharmacy receipts, and insurance statements showing amounts not reimbursed. You’re not required to send this documentation with your tax return, but you should keep it in case the IRS asks for verification later.
You can deduct the portion of your unreimbursed medical and dental expenses that exceed 7.5% of your AGI. This doesn’t mean 7.5% of your expenses are deductible. It means only the amount above the threshold qualifies. For example, if your AGI is $50,000, you can deduct medical expenses above $4,500.
It depends on your situation. Medical expenses are deductible only if you itemize and your unreimbursed costs exceed 7.5% of your AGI. If you have unusually high healthcare costs, itemizing may help you lower your tax bill.
You should keep receipts, bills, and statements that show what you paid, when you paid it, and what the expense was for. This can include invoices from healthcare professionals, pharmacy receipts, and insurance statements showing amounts not reimbursed. You’re not required to send this documentation with your tax return, but you should keep it in case the IRS asks for verification later.
You can deduct the portion of your unreimbursed medical and dental expenses that exceed 7.5% of your AGI. This doesn’t mean 7.5% of your expenses are deductible. It means only the amount above the threshold qualifies. For example, if your AGI is $50,000, you can deduct medical expenses above $4,500.
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 or injury. 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. (n.d.). Standard deduction.
Internal Revenue Service. (2024). Part III — administrative, procedural, and miscellaneous.
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). IRS releases tax inflation adjustments for tax year 2026, including amendments from the One, Big, Beautiful Bill.
