Tax Deductions for Medical and Dental Expenses

If you have a large medical expense this year, consider itemizing your deductions with TaxSlayer.

If you have significant medical expenses that weren’t reimbursed by your insurance plan, you may choose to itemize your deductions in order to receive some relief on your taxes. Learn what you can claim as a tax deduction for out-of-pocket medical and dental costs.  

According to the IRS, the following expenses can be deducted from your tax return: 

  • Dental care 
  • Vision care 
  • Preventative care  
  • Treatment  
  • Prescription medications   
  • Surgeries 
  • Visits to psychologists   
  • Visits to psychiatrists  
  • Appliances like glasses, contacts, false teeth, and hearing aids   

In addition to these specific services, the IRS will allow you to deduct certain travel expenses related to medical care. For example, if you need to travel to a different city to receive specialized treatment, you may be able to deduct mileage, parking fees at the hospital or care facility, and even bus or train fares.  

For a more detailed list of medical and dental items you can deduct, read What kinds of medical and dental expenses can or cannot be deducted? 

Medical expenses that can’t be deducted from taxes

If you pay for some expenses out of pocket but then are reimbursed by your employer or insurance company, those expenses cannot be deducted from your federal tax return.  

According to the IRS, the following expenses are not deductible: 

  • Out-of-pocket medical expenses reimbursed to you from your employer  
  • Cosmetic procedures 
  • Over-the-counter drugs (with the exception of insulin) 
  • Health-related items and services like: 
  • Hygiene products (deodorant, toothpaste, etc.) 
  • Vitamins and supplements  
  • Diet plans and fitness memberships  
  • Prior-year medical expenses 

Are medical expenses deductible in the year paid or incurred?

You can only deduct medical and dental expenses you paid during the current tax year. 

The payment dates differ depending on the payment method you choose: 

  • Payment via check – The day you mailed the check 
  • Credit card – The date you made the charge, not the date you paid the credit card bill 
  • Online or phone – The date reported on the statement when you made the payment  

How much can I deduct for medical expenses?

For tax year 2023, the IRS allows you to deduct qualified medical expenses that exceed 7.5% of your AGI if you use itemize your deductions. Remember: these expenses must be unreimbursed.

Whose medical expenses can I include on my return?

You can deduct medical expenses for yourself, your spouse, or a qualifying dependent or relative when the medical services were provided or when you paid the bill. The requirements differ slightly depending on your circumstances, so we’ve provided examples. 

Spouse

You can deduct medical expenses you paid for your spouse if you were married, either when the medical service was provided or when you paid the bill.  

Scenario #1: Suppose you received medical treatment before marrying your spouse, but your spouse paid for the treatment after your marriage was finalized. In that case, they can deduct these expenses from their tax return.  

Even if you both file separately, if your spouse paid for the medical expenses, they could deduct them. However, if you two filed jointly, your total medical expenses could be used to determine how much you can deduct.  

Scenario #2: Your spouse passed away last year, and you’ve paid their medical bills this year – you can still deduct those medical expenses.  

Qualifying Dependent or Relative

You can deduct medical expenses for a qualifying dependent or relative if they were your dependent when they received medical treatment or when you paid the bill. Are you wondering if your relative can qualify as your dependent? Read Who Can I Claim as a Dependent? 

According to the IRS, you can also deduct medical expenses you paid for an individual that would’ve been your dependent, but didn’t qualify because:  

  • Their income exceeded $4,400 in 2023, 
  • They filed a joint return, or 
  • You or your spouse could be claimed as a dependent on someone else’s tax return 

Exception for Adopted Children: If you adopted a child in 2023, they are now legally your dependent. Meaning, you can deduct the medical expenses for services rendered before the adoption was finalized. If you reimbursed an adoption agency for medical expenses they paid under an agreement with you, you are now considered the payer of these medical expenses, making them deductible. 

Will my state let me deduct medical and dental expenses from my income taxes?

More than half of U.S. states allow taxpayers to deduct medical expenses, but some states have rules that differ from federal regulations. View the chart below to find your state’s regulations. 

State Medical Expense Deduction 
Alabama, Nebraska Expenses that exceed 4% of your AGI 
Alaska, Florida, Nevada, Tennessee, South Dakota, Texas, Washington, Wyoming, New Hampshire, Michigan No individual income tax 
Arizona All qualified medical expenses are allowed 
Arkansas, South Carolina, Virginia Expenses that exceed 10% of your AGI 
California, Georgia, Delaware, Iowa, Hawaii, Idaho, Kansas, Maine, Ohio, New York, Massachusetts, Montana, North Carolina, Oregon, Oklahoma, Washington D.C. Expenses that exceed 7.5% of your federal AGI 
Connecticut, Indiana, Louisiana, Missouri, Kentucky, Pennsylvania, West Virginia, North Dakota, Maryland, Utah State tax law prohibits taxpayers from deducting medical expenses on state returns.
New JerseyExpenses that exceed 2% of your AGI
Rhode IslandThis state does not recognize the federal itemized schedule.
Vermont, ColoradoThese states do not offer an option to itemize deductions on state returns.
WisconsinThis deduction is for citizens whose medical expenses exceed $35/month. Eligibility is subject to several requirements.
New MexicoDeductible amount is determined by specific requirements.  

How to claim the medical expenses deduction

You must itemize your deductions to claim your medical costs, so you will need to file a Schedule A. When you file your return, TaxSlayer will make sure all the information is entered in the correct place and the calculations are 100% accurate.    

For more specific information on claiming this deduction, read  Can I claim my medical and dental expenses?  

Disclaimer:
This article is intended to provide general information to the public and does not provide personalized tax, investment, legal, or business advice. You should seek the assistance of a professional for advice on taxes, investments, and any other financial, legal, or business matter pertinent to your individual situation.

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