Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Itemized Deductions

Medical and Dental Expenses

Deductible Expenses

Taxpayers may deduct unreimbursed medical and dental expenses and eligible Long-Term Care premiums. Be sure the expenses were not paid with pretax dollars or reimbursed by an insurance company. Even vehicle mileage may be deducted if the out-of-pocket expenses were used for medical reasons, such as transportation to and from treatments.

Tip

The standard mileage rate allowed for out-of-pocket expenses for a car when used for medical reasons can be found in Publication 17. Taxpayers can also deduct parking fees and tolls.

For more details regarding allowable deductible expenses, review the Medical and Dental Expenses Checklist in the Medical and Dental Expenses chapter of Publication 17.

Example

Stewart and Carmen are divorced. Their son, Raymond, lives with Carmen, who claims him as a dependent. Carmen paid for and deducted Raymond's standard medical and dental bills. Stewart deducted the emergency bill he paid when Raymond broke his arm.

Caution

Retired public safety officers cannot include as medical expenses any health or long-term care premiums they elected to have paid with tax-free distributions from their retirement plan.

Tip

If you and a taxpayer disagree as to whether a particular expense is deductible, politely refer the taxpayer to the Site Coordinator. The taxpayer may be correct, but you should not deduct an expense unless you are sure it is deductible.

Publication 17: Medical and Dental Expenses Checklist

Publication 17: Medical and Dental Expenses Checklist