Schedule A: Medical Expenses

The following items are deductible medical expenses unless state otherwise:

Abortion, legal abortion.

Acupuncture.

Air conditioning device installed (but moveable) in room for relief from allergies or other respiratory ailments.

Alcoholism. Treatment, meals and lodging at therapeutic center for alcohol addiction.  Transportation to AA meetings.

Ambulance service.

Artificial limbs and artificial teeth.

Attendant for blind or deaf student.

Birth control pills and other contraceptives prescribed by a doctor.

Body scan. Electronic body scan.

Braille books/magazines for use by a visually impaired person.  Deduct the cost that is more than the regular printed editions.

Breast pumps. Breast pump purchase or rental and related supplies that assist lactation.

Breast reconstruction after a mastectomy to treat cancer.

Camp. Tuition for YMCA day camp program designed for children with disabilities.

Capital expenses. Special equipment installed in the home, or improvements that provide a medical benefit.

Cars. Cost of hand controls or the extra cost of a car or van specially designed to hold a wheelchair.

Childbirth preparation classes.

Chiropractor.

Contact lenses, including equipment and materials for using contacts, such as saline solution and enzyme cleaner.

Cosmetic surgery if necessary to improve a deformity related to a congenital abnormality, accident or disease, including obesity.  Nondeductible: Face lifts, hair transplants, liposuction and other unnecessary cosmetic surgery.

Crutches.

Dancing lessons. Nondeductible, even if recommended by a doctor.

Dental treatment, including cost of braces, dentures, etc. (but not teeth whitening).

Detachable home installations such as air conditioners, heaters, humidifiers and air cleaners used for the benefit of a sick person.

Diagnostic devices.

Diaper service. Nondeductible, unless needed to relieve the effects of a particular disease.

Diet, special.  Tax court has allowed the extra cost of special food over the cost of a normal diet when prescribed by a doctor to alleviate a specific medical condition. Nondeductible: Special food that merely replaces food normally consumed.

Doctor or physician. Legal medical services provided by medical doctors, surgeons, osteopathic doctors, dentists, eye doctors, chiropractors, podiatrists, psychiatrists, psychologists, physical therapists, acupuncturists, psychoanalysts (medical care only) and authorized Christian Science practitioners.

Drug addiction. Treatment, meals and lodging at therapeutic center for drug addiction.

Dyslexia language training.

Exercise program if doctor recommended as treatment for a specific condition.  Nondeductible: Program to improve general health, even if doctor recommended.

Eyeglasses.  If needed for medical reasons.  Also includes eye exam fees.

Eye surgery  for nearsightedness (LASIK and radial keratotomy).

Fertility enhancement. In vitro fertilization or surgery, including surgery that reverses prior surgery.  Expenses to obtain an egg donor including agency fees, donor fees, the donor’s medical and psychological testing fees, insurance paid for post-procedure donor assistance and the legal fees for preparation of the contract with the donor. Nondeductible: Taxpayer had no medical condition or defect, such as infertility, that required such treatment.

Funeral expenses. Nondeductible: Deductible on decedent’s federal estate tax return (Form 706).

Guide dog or other animal to be used by visually impaired, hear-impaired or other physically disabled persons.

Health club dues. Nondeductible, unless related to a specific medical condition.

Hearing aids and batteries.

Hospital care.  Inpatient care, including meals and lodging, if the main reason for being there is to receive medical care.

Household help for nursing care or qualified long-term care services only. Nondeductible: Personal and household services.

Insurance premiums for medical and dental care coverage, and replacement of lost or damaged contact lenses.  Don’t claim on Schedule A any amount reported as a self-employed health paid to an employer-sponsored health plan with pre-tax dollars.  Nondeductible: Medical portion of auto insurance, insurance premiums for life insurance, loss of earnings, loss of life, limb or sight, guaranteed payments for days in the hospital or premiums paid directly to the provider with tax-free distributions from a retirement plan that would otherwise have been included in income. Caution: Premiums paid for nondependent children under age 27 are not deductible if an additional cost is incurred.

Laboratory fees.

Laetrile anti-cancer treatment (Legal).

Laser eye surgery.

Lead paint removal if done for a child who has, of has had, lead poisoning from eating the paint.

Legal fees paid to authorize treatment for mental illness. Nondeductible: Legal fees for guardianship estate management.

Lifetime care advance payments. If part of the advance fee is allocated to medical care, the percentage must be specified by the retirement home in the agreement.

Lodging expense not provided in a hospital or similar instution while away from home to receive medical care in a hospital or medical facility related to a hospital, not to exceed $50 per night for each person.  If a person is unable to travel alone, lodging of a person to accompany the ill person is also deductible. Nondeductible: Meals.

Long-term care insurance/expenses.

Marijuana. Nondeductible, even if legal under state law when prescribed by a physician in the state where the taxpayer lives.  Possession of marijuana is a violation of the federal Controlled Substances Act and is not considered legally procured under Regulation Section 1.213-1(e)(2).

Maternity clothes. Nondeductible.

Mattresses and boards bought specifically to alleviate an arthritic condition.

Medical aids.  Wheelchairs, hearing aids and batteries, eyeglasses, contact lenses, crutches, braces, diagnostic devices and guide dogs (including costs paid for their care).

Medical conferences. Related to the chronic illness of a taxpayer, spouse or dependent.  Nondeductible: Meals and lodging while attending the conference.

Medicare premiums.  Medicare Parts B (supplemental insurance) and D (Prescription drug) are deductible; part A only if not covered under Social Security, so voluntarily enrolled.

Medicine and drugs, including insulin, when prescribed by a doctor.  Nondeductible: Over-the-counter medicine (other than insulin) and prescribed drugs brought in (or ordered and shipped) from another country, including Canada.

Medical equipment and supplies sold “Over-the-counter” (without a prescription). This includes needles, crutches, bandages or diagnostic devises such as blood sugar kits.

Nursing care. Wages, employment taxes and other amounts (meals included) paid for nursing services connected with caring for a patient’s condition, including extra rent or utilities for a larger apartment required to provide space for nurse/attendant. Nondeductible:  Personal and household services provided by attendant, or nursing services for a normal, healthy baby.

Nursing home. Entire costs for medical care, including meals and lodging, if the main reason for being in the home is to obtain medical care.  If not entering the home primarily to obtain medical care, only he portion of the fee actually spent on medical treatment is deductible.

Orthopedic shoes.

Oxygen/oxygen equipment to relieve medical breathing problems.

Physical examination, event if not ill at the time of the exam.

Prepaid insurance paid before age 65 for coverage after reaching age 65 if (1) paid in equal yearly installments, or more often and (2) payable for at least 10 years or until taxpayer reaches age 65 (but not less than 5 years).

Pregnancy test kit.

Prosthetic limbs.

Reclining chair bought on a doctor’s advice by a person with a cardiac condition, and not generally used as furniture.

Sex therapy at a hospital upon doctor’s advice.

Smoking cessation programs and prescribed drugs to alleviate nicotine withdrawal are deductible.  Program does not need to be recommended by a physician or for a specific condition.  Nondeductible: Nonprescription nicotine patches and gum.

Special education. Tuition for sending a mentally impaired or physically disabled person to a special school that has resources to relieve the disability.  Meals, lodging and transportation to and from the school are also deductible. 

Sterilization, legal.

Swimming. Prescribed therapeutic swimming costs including cost of maintaining a swimming pool at taxpayers residence. Nondeductible: Swimming lessons, even if recommended by a doctor.

Teeth Whitening. Nondeductible

Telephone. Cost/repair of special telephone equipment for hearing impaired person.

Television. Cost of equipment to display the audio part of a television program for hearing-impaired persons, or cost of specially equipped television that exceeds the cost of the same model regular television.

Therapy, received as medical treatment.

Transplants. Surgical, hospital, laboratory and transportation expenses for a transplant donor or possible donor.

Transportation costs to obtain medical care such as ambulance service, bus, taxi, train, plan fares, parking fees, tolls and use of personal vehicle at 19 cents a mile for January 1^st  - June 30^th, 2011 and 23.5 cents a mile for July 1^st – December 31^st, 2011 or actual cost of gas and oil. Nondeductible: Extra commuting expenses to take a disabled person to work who cannot drive himself.  The transportation was not for the treatment of a medical condition.

Travel by parents to visit their child in a special school for children with drug problems.  Parents required to participate in family therapy sessions.  Nondeductible: Meals.

Vasectomy (legal) and reversal.

Visual alert system for hearing impaired.

Vitamins and other nutritional supplements. Nondeductible, unless recommended by a medical practitioner as treatment for a specific, physician-diagnosed medical condition.

Weight loss program (but generally nor food) as treatment for a specific disease, including health club costs (other than normal membership dues) if necessary to fulfill the individuals exercise needs.  Obesity is a disease long as a physician has made a diagnosis of obesity.

Wheelchairs and motorized scooters for permanent or temporary disability.

Wig for the mental health of a patient with hair loss caused by disease.

X-ray services.