Medical Expenses under IRS Section 213(d)



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

Non-Deductible Medical Expenses

Over-the-Counter Drugs – Eligible for Deduction

Over-the-Counter Drugs—Ineligible for Deduction