Section 213 of the Internal Revenue Code (IRC) allows a deduction for expenses paid during the taxable year, not compensated for by insurance or otherwise, for medical care of the taxpayer, spouse, or dependent, to the extent the expenses exceed 7.5% of adjusted gross income. Under section 213(d), medical care includes amounts paid for the diagnosis, cure, mitigation, treatment, or prevention of disease, or for the purpose of affecting any structure or function of the body.
This Geek Out! page includes the following lists of medical and dental expenses that can and cannot be itemized deductions claimed on Schedule A of Form 1040 (Individual Income Tax Return).
Deductible Medical Expenses
Abortion
Acupuncture
Alcoholism
Ambulance
Annual Physical Examination
Artificial Limb
Bandages
Birth Control Pills (by prescription)
Blood tests
Blood transfusions
Body scan
Braille Books and Magazines
Breast Pumps and Supplies
Breast Reconstruction Surgery
Capital Expenses for special equipment installed in your home if their main purpose is medical care (i.e., constructing entrance or exist ranges for your home,
Car (cost of special hand controls and other special equipment installed in car for the use of a person with a disability)
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