In its publication regarding “Medical Expenses”, the IRS identifies 80 different types of medical expenses which may be deductions in a Federal Form 1040 as an itemized expense. A list is shown below.
| DEDUCTIBLE | NOT DEDUCTIBLE |
| Acupuncture | Baby Sitting, Childcare, and Nursing Services for a Normal, Healthy Baby |
| Alcoholism | Controlled Substances |
| Ambulance | Cosmetic Surgery |
| Annual Physical Examination | Dancing Lessons |
| Artificial Limb | Diaper Service |
| Artificial Teeth | Electrolysis or Hair Removal |
| Autoette | Flexible Spending Account |
| Bandages | Funeral Expenses |
| Birth Control Pills | Future Medical Care |
| Body Scan | Hair Transplant |
| Braille Books and Magazines | Health Club Dues |
| Breast Pumps and Supplies | Health Coverage Tax Credit |
| Breast Reconstruction Surgery | Health Savings Accounts |
| Capital Expenses | Household Help |
| Car | Illegal Operations and Treatments |
| Chiropractor | Insurance Premiums |
| Christian Science Practitioner | Maternity Clothes |
| Contact Lenses | Medical Savings Account (MSA) |
| Crutches | Medicines and Drugs From Other Countries |
| Dental Treatment | Nonprescription Drugs and Medicines |
| Diagnostic Devices | Nutritional Supplements |
| Disabled Dependent Care Expenses | Personal Use Items |
| Drug Addiction | Swimming Lessons |
| Drugs | Teeth Whitening |
| Eye Exam | Veterinary Fees |
| Eyeglasses | Weight-Loss Program |
| Eye Surgery | |
| Fertility Enhancement | |
| Founder’s Fee | |
| Guide Dog or Other Service Animal | |
| Health Institute | |
| Health Maintenance Organization (HMO) | |
| Hearing Aids | |
| Home Care | |
| Home Improvements | |
| Hospital Services | |
| Insurance Premiums | |
| Intellectually and Developmentally Disabled, Special Home for | |
| Laboratory Fees | |
| Lactation Expenses | |
| Lead-Based Paint Removal | |
| Learning Disability | |
| Legal Fees | |
| Lifetime Care—Advance Payments | |
| Lodging | |
| Long-Term Care | |
| Meals | |
| Medical Conferences | |
| Medical Information Plan | |
| Medicines | |
| Nursing Home | |
| Nursing Services | |
| Operations | |
| Optometrist | |
| Organ Donors | |
| Osteopath | |
| Oxygen | |
| Physical Examination | |
| Pregnancy Test Kit | |
| Prosthesis | |
| Psychiatric Care | |
| Psychoanalysis | |
| Psychologist | |
| Special Education | |
| Sterilization | |
| Stop-Smoking Programs | |
| Surgery | |
| Telephone | |
| Television | |
| Therapy | |
| Transplants | |
| Transportation | |
| Trips | |
| Tuition | |
| Vasectomy | |
| Vision Correction Surgery | |
| Weight-Loss Program | |
| Wheelchair | |
| Wig | |
| X-ray | |
Medical expenses may be deducted by a taxpayer if the total amount exceeds 7.5% of “Adjusted Gross Income” (AGI), and a spouse or dependent.
