IRS-Approved Medical Expenses

Here’s an alphabetical list of some costs that count as medical expenses for itemized deduction purposes:

  • Acupuncture
  • Ambulance
  • Artificial limb and artificial teeth
  • Bandages
  • Braille books and magazines
  • Car (cost of special equipment so disabled person can drive)
  • Chiropractor
  • Christian Science practitioner
  • Crutches
  • Dental care
  • Diagnostic devices
  • Drugs (prescription only except for insulin)
  • Eyeglasses and contact lenses (plus wetting and cleaning solutions)
  • Eye surgery
  • Guide dog
  • Hearing aid
  • Home improvements for medical purposes (to the extent they don’t add to the value of your home)
  • Hospitalization
  • Insurance premiums for health coverage (including age-based)
  • Premiums for qualified long-term care insurance
  • Laboratory fees
  • Lifetime care fees (percentage of fees paid under lifetime contract with a continuing care retirement community)
  • Meals (while staying in hospital or similar facility)
  • Medicare insurance premiums
  • Nursing home and long-term care services
  • Nursing services
  • Optometrist services
  • Osteopath services
  • Oxygen
  • Psychiatric care
  • Psychoanalysis
  • Stop smoking program
  • Surgery
  • Telephone (cost of special equipment for hearing impaired)
  • Television (cost of special equipment to display subtitles for hearing impaired)
  • Therapy
  • Transplant
  • Transportation to receive medical care (24 cents per mile for 2013, which is up from 23 cents per mile for 2012)
  • Weight loss program (if part of treatment for specific disease or condition, such as obesity)
  • Wheelchair
  • Wig (if hair is lost due to medical issue)
  • X-rays

Source: IRS Publication 502, Medical and Dental Expenses