Tax Deductions for Medical Expenses

Medical Expense Deductions

Who Can Deduct Medical Expenses?

You can deduct qualifying medical expenses that exceed 7.5% of your Adjusted Gross Income (AGI) — but only if you itemize.

Example: AGI = $60,000; threshold = $4,500. If you spent $9,000 on medical, you can deduct $4,500.

What Qualifies

• Doctor, dentist, and hospital fees
• Prescription medications
• Vision care (glasses, contacts, eye surgery)
• Mental health treatment
• Medical equipment (crutches, wheelchairs)
• Long-term care services
• Health insurance premiums (if not deducted elsewhere)
• Transportation for medical care (mileage: 21 cents/mile, 2025)
• Addiction treatment
• Weight-loss program prescribed by doctor for specific disease

What Doesn't Qualify

• Cosmetic surgery (unless corrective after accident or disease)
• Non-prescription medications (except insulin)
• Gym memberships (unless prescribed)
• Teeth whitening
• General health or wellness expenses

HSA and FSA Impact

You cannot deduct expenses paid with HSA or FSA funds (they're already tax-free).

AGI-Reduction Strategies

Reduce your AGI through retirement contributions and other above-the-line deductions to maximize the medical deduction.

---

High medical bills this year? We'll determine if you can deduct them.