If you
itemize your deductions on Schedule A, you may be able to deduct expenses y=
ou
paid that year for medical care (including dental) for yourself, your spous=
e,
and your dependents. A deduction is allowed only for expenses paid for the
prevention or alleviation of a physical or mental defect or illness. Medical
care expenses include payments for the diagnosis, cure, mitigation, treatme=
nt,
or prevention of disease, or treatment affecting any structure or function =
of
the body. The cost of drugs is deductible only for drugs that require a
prescription, except for insulin.
Medical
expenses include fees paid to doctors, dentists, surgeons, chiropractors,
psychiatrists, psychologists, and Christian Science practitioners. Also inc=
luded
are payments for hospital services, qualified long-term care services, nurs=
ing
services, and laboratory fees. Payments for acupuncture treatments or inpat=
ient
treatment at a center for alcohol or drug addiction are also deductible med=
ical
expenses. You may include amounts you paid for participating in a
smoking-cessation program and for drugs prescribed to alleviate nicotine
withdrawal. However, you may not deduct amounts paid for nicotine gum and
nicotine patches, which do not require a prescription. You may deduct the c=
ost
of participating in a weight-loss program for a specific disease or disease=
s,
including obesity, diagnosed by a physician. You may not deduct the cost of
purchasing diet food items. In addition, you may include expenses for admis=
sion
and transportation to a medical conference relating to the chronic disease =
of
either yourself, your spouse, or your dependent (if the costs are primarily=
for
and essential to the medical care). However, you may not deduct the costs f=
or
meals and lodging while attending the medical conference.
The
cost of items such as false teeth, prescription eyeglasses or contact lense=
s,
laser eye surgery, hearing aids, crutches, wheelchairs, and guide dogs for =
the
blind or deaf are deductible medical expenses.
Transportation
costs primarily for and essential to medical care qualify as medical expens=
es.
The actual fare for a taxi, bus, train, or ambulance can be deducted. If you
use your car for medical transportation, you can deduct actual out-of-pocket
expenses such as gas and oil, or you can deduct the standard mileage rate o=
f 14
cents a mile. With either method you may include tolls and parking fees.
You
may include in medical expenses the incidental cost of meals and lodging
charged by the hospital or similar institution if your main reason for being
there is to receive medical care.
You
can only include the medical expenses you paid during the year, regardless =
of
when the services were provided. Your total medical expenses for the year m=
ust
be reduced by any reimbursement. It makes no difference if you receive the
reimbursement or if it is paid directly to the doctor or hospital.
You
may include qualified medical expenses you pay for yourself, your spouse, a=
nd
your dependents, including a person you claim as a dependent under a multip=
le
support agreement. If either parent claims a child as a dependent under the
rules for divorced or separated parents, each parent may deduct the medical
expenses he or she actually pays for the child.
Medical
expenses include insurance premiums paid for accident and health or qualifi=
ed
long-term care insurance. You may not deduct insurance premiums for life
insurance, for policies providing for loss of wages because of illness or
injury, or policies that pay you a guaranteed amount each week for a sickne=
ss.
You may not deduct insurance premiums paid by an employer-sponsored health
insurance plan (cafeteria plan) unless the premiums are included in
If you
are self-employed and have a net profit for the year, or if you are a partn=
er
in a partnership or a shareholder in an S corporation, you may be able to
deduct, as an adjustment to income, 100% of the amount you pay for medical =
insurance
for yourself and your spouse and dependents.