Medical care expenses include amounts paid for the diagnosis, cure, mitigation, treatment, or prevention of disease, and for treatments affecting any part or function of the body. The expenses must be primarily to alleviate or prevent a physical or mental defect or illness. Expenses for solely cosmetic reasons generally are not expenses for medical care. In addition, expenses that are merely beneficial to one’s general health (for example, vacations) are not expenses for medical care.
Deductible Medical Expenses:
To the extent not reimbursed, taxpayers may deduct what they paid for:
•Prescription medicines and drugs, or insulin.
•Medical examinations, X-ray and laboratory services, insulin treatment, and doctor ordered whirlpool baths.
•Insurance Premiums paid for medical, dental, vision, etc.
•Amounts paid for transportation to get medical care.
•If the taxpayer pays someone to do both nursing and housework, he/she may deduct only the cost of the nursing help.
•Hospital care (including meals and lodging), clinic costs, and lab fees.
•Medical treatment at a center for drug addicts or alcoholics.
•Medical aids such as hearing aid batteries, contact lenses, braces, crutches, wheelchairs, guide dogs, and the cost of maintaining them.
•Costs of a mentally or physically handicapped person at a special school, including tuition, meals, and lodging.
•Cost of an individual at a nursing home or home for the aged.
Non-Deductible Medical Expenses:
•The basic cost of Medicare insurance (Medicare A)
•If the taxpayer is sixty-five or over and not entitled to social security benefits, they may deduct premiums voluntarily paid for Medicare A coverage.
•Life insurance or income protection policies.
•The 1.45% Medicare (hospital insurance benefits) tax withheld from pay as part of the social security tax or the Medicare tax paid as part of social security self-employment tax.
•Nursing care for a healthy baby.
•Illegal operations or drugs.
•Nonprescription medicines or drugs
•Travel the taxpayer’s doctor told them to take for rest or change.
•Funeral, burial, or cremation costs.
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Lisa P. Gonzalez, CPA, PLLC
League City, TX 77573