Quick Answer
Yes, you can deduct your children's medical expenses as part of your itemized deductions if your total family medical expenses exceed 7.5% of your adjusted gross income. For a family earning $80,000, this means medical expenses over $6,000 are deductible.
Best Answer
Robert Kim, Tax Return Analyst
Best for families with regular medical expenses for their children
How the children's medical expense deduction works
You can deduct medical expenses for your children as dependents, but only the portion that exceeds 7.5% of your adjusted gross income (AGI). This includes everything from routine checkups to specialty care, prescriptions, and even some unexpected costs like orthodontics.
According to IRS Publication 502, qualifying medical expenses for children include doctor visits, dental care, prescription medications, medical equipment, and transportation to medical appointments. The key is that your child must qualify as your dependent — which most children under 19 (or 24 if full-time students) do automatically.
Example: Family with $75,000 income
Let's say your family earns $75,000 in AGI and has these medical expenses:
Your 7.5% threshold is $75,000 × 0.075 = $5,625. Your deductible medical expenses are $11,700 - $5,625 = $6,075.
If you're in the 22% tax bracket, this deduction saves you approximately $1,337 in federal taxes.
What medical expenses qualify for children
Always deductible:
Sometimes deductible:
Never deductible:
Key factors that affect your deduction
What you should do
1. Track all medical expenses throughout the year, including mileage to appointments
2. Keep receipts and documentation for every medical expense
3. Don't assume it won't help — even if you're below the threshold now, a major medical event could push you over
4. Consider timing elective procedures in years when you're already over the threshold
5. Use our return scanner to check if you missed any medical deductions on previous returns
[Use our return scanner tool to find missed medical deductions →]
Key takeaway: Children's medical expenses count toward your itemized deduction, but you need total family medical expenses over 7.5% of your income to benefit. For most families, this threshold is $4,000-8,000 annually.
*Sources: [IRS Publication 502](https://www.irs.gov/pub/irs-pdf/p502.pdf), [IRS Topic 502](https://www.irs.gov/taxtopics/tc502)*
Key Takeaway: Children's medical expenses count toward your itemized deduction, but you need total family medical expenses over 7.5% of your income to benefit.
Medical expense deduction thresholds by income level
| Annual Income (AGI) | 7.5% Threshold | Medical Expenses Needed | Potential Tax Savings (22% bracket) |
|---|---|---|---|
| $40,000 | $3,000 | $3,001+ | $220+ per $1,000 over threshold |
| $60,000 | $4,500 | $4,501+ | $220+ per $1,000 over threshold |
| $80,000 | $6,000 | $6,001+ | $220+ per $1,000 over threshold |
| $100,000 | $7,500 | $7,501+ | $220+ per $1,000 over threshold |
More Perspectives
Diana Flores, Tax Credits & Amendments Specialist
Best for parents with babies or toddlers learning about medical deductions
Medical expenses for new babies and toddlers
As a new parent, you're probably dealing with more medical expenses than ever — and yes, all of your baby's qualifying medical costs count toward your potential deduction. According to IRS Publication 502, you can deduct medical expenses for any dependent, including newborns.
The challenge for most new parents is that the 7.5% AGI threshold is pretty high. If you earn $60,000, you need over $4,500 in total family medical expenses to get any tax benefit. However, pregnancy, delivery, and first-year pediatric care often push families over this threshold.
Common baby medical expenses that count
Pregnancy and delivery costs:
First-year baby expenses:
Example for new parents:
Delivery and hospital: $8,000 (after insurance)
First-year pediatric visits: $600
Prescription reflux medication: $400
Total: $9,000
If your AGI is $70,000, your threshold is $5,250. Your deductible medical expenses would be $3,750, potentially saving you $825 in the 22% tax bracket.
Key takeaway: New parents often have high medical expenses from delivery and first-year care, making it more likely you'll exceed the 7.5% threshold and benefit from itemizing.
Key Takeaway: New parents often have high medical expenses from delivery and first-year care, making it more likely you'll exceed the 7.5% threshold and benefit from itemizing.
Robert Kim, Tax Return Analyst
Best for single parents managing medical expenses on one income
Medical deductions for single parents
As a single parent, every tax deduction matters more because you're supporting your family on one income. The good news is that the 7.5% AGI threshold often works in your favor — with a lower household income, you need fewer total medical expenses to start benefiting from the deduction.
Single parent advantage example:
If you earn $45,000 as a single parent, you only need $3,375 in medical expenses to start deducting. Compare this to a married couple earning $90,000 who needs $6,750 — double the threshold.
Don't overlook these expenses:
Head of Household filing tip:
If you qualify for Head of Household status (which most single parents do), you get a higher standard deduction ($22,500 in 2026). This means itemizing only makes sense if your total itemized deductions — including medical expenses, state taxes, mortgage interest, and charitable donations — exceed $22,500.
Strategic timing:
Consider bunching medical expenses into one tax year when possible. For example, if you're planning orthodontic treatment, paying in December rather than January could help you exceed the threshold.
Key takeaway: Single parents often have lower AGI thresholds for medical deductions, but need to consider whether total itemized deductions exceed the higher Head of Household standard deduction.
Key Takeaway: Single parents often have lower AGI thresholds for medical deductions, but need to consider whether total itemized deductions exceed the higher Head of Household standard deduction.
Sources
- IRS Publication 502 — Medical and Dental Expenses
- IRS Topic 502 — Medical and Dental Expenses
Reviewed by Robert Kim, Tax Return Analyst on February 28, 2026
This content is for educational purposes only and is not a substitute for professional tax advice. Consult a qualified tax professional for advice specific to your situation.