Quick Answer
Yes, physical therapy and chiropractic care are deductible medical expenses if you itemize. You can deduct the portion that exceeds 7.5% of your AGI. For someone earning $60,000, you'd need over $4,500 in total medical expenses to qualify for any deduction.
Best Answer
Robert Kim, Tax Return Analyst
People with occasional physical therapy or chiropractic visits who want to know if they can deduct these expenses
Can I deduct physical therapy and chiropractic care?
Yes, physical therapy and chiropractic care are fully deductible medical expenses according to IRS Publication 502. However, you can only deduct medical expenses that exceed 7.5% of your adjusted gross income (AGI), and only if you itemize deductions instead of taking the standard deduction.
The key is understanding the 7.5% threshold. If your AGI is $60,000, you need more than $4,500 in total medical expenses before any become deductible. If your AGI is $80,000, you need more than $6,000 in medical expenses.
Example: $70,000 income with physical therapy costs
Let's say you earn $70,000 and had these medical expenses:
Your AGI threshold is $70,000 × 7.5% = $5,250. Since your total medical expenses ($6,200) exceed this threshold, you can deduct $950 ($6,200 - $5,250).
If you're in the 22% tax bracket, this deduction saves you approximately $209 in federal taxes.
What qualifies as deductible treatment
Fully deductible services:
Not deductible:
Standard deduction vs. itemizing decision
For 2026, the standard deduction is $15,000 (single) or $30,000 (married filing jointly). You should only itemize if your total itemized deductions exceed these amounts.
Remember, medical expenses are just one category of itemized deductions. You can also include:
Record keeping requirements
The IRS requires detailed records for medical expense deductions. Keep:
What you should do
1. Track all medical expenses throughout the year using a spreadsheet or expense tracking app
2. Calculate your 7.5% threshold early in the year to see if you're likely to exceed it
3. Consider timing elective procedures - if you're close to the threshold, you might bunch medical expenses into one tax year
4. Use our return scanner to identify any medical expenses you may have missed on previous returns
Key takeaway: Physical therapy and chiropractic care are fully deductible medical expenses, but only the amount exceeding 7.5% of your AGI counts, and only if you itemize deductions.
*Sources: [IRS Publication 502](https://www.irs.gov/pub/irs-pdf/p502.pdf)*
Key Takeaway: Physical therapy and chiropractic care are deductible medical expenses, but only amounts over 7.5% of your AGI qualify if you itemize deductions.
Medical expense deduction thresholds by income level
| Annual Income (AGI) | 7.5% Threshold | Deductible if Total Medical Expenses Are |
|---|---|---|
| $40,000 | $3,000 | $4,000+ (deduct $1,000+) |
| $60,000 | $4,500 | $6,000+ (deduct $1,500+) |
| $80,000 | $6,000 | $8,000+ (deduct $2,000+) |
| $100,000 | $7,500 | $10,000+ (deduct $2,500+) |
More Perspectives
Diana Flores, Tax Credits & Amendments Specialist
Individuals with ongoing conditions requiring regular physical therapy or chiropractic care
Maximizing deductions for chronic condition treatment
If you have a chronic condition requiring ongoing physical therapy or chiropractic care, you're more likely to exceed the 7.5% AGI threshold and benefit from itemizing medical expenses. Chronic conditions often generate substantial annual medical costs that make itemizing worthwhile.
Strategic expense timing for chronic conditions
With chronic conditions, you have some flexibility in timing treatments and expenses. Consider "bunching" expenses into alternating years:
Year 1 (itemize): Schedule extra treatments, replace medical equipment, handle major procedures
Year 2 (standard deduction): Minimal elective treatments, routine care only
For example, if you normally spend $8,000 annually on treatment, consider spending $12,000 one year and $4,000 the next.
HSA coordination benefits
If you have a Health Savings Account (HSA), you get a double benefit:
1. HSA contributions are tax-deductible (up to $4,300 individual/$8,550 family in 2026)
2. HSA distributions for qualified medical expenses are tax-free
3. Remaining out-of-pocket expenses may still be itemizable
This strategy works particularly well for high ongoing costs like weekly physical therapy ($200/week = $10,400/year).
Documentation for chronic conditions
With chronic conditions, maintain a medical expense binder with:
The IRS may scrutinize high medical expense deductions, so thorough documentation is crucial.
Key takeaway: Chronic conditions often generate enough medical expenses to exceed the 7.5% threshold, making itemizing and strategic expense timing valuable tax strategies.
Key Takeaway: Chronic conditions often generate enough expenses to exceed the 7.5% threshold, making strategic timing and thorough documentation crucial for maximizing deductions.
Robert Kim, Tax Return Analyst
Older adults who may have increased medical expenses and different tax situations in retirement
Medical deductions in retirement
Retirees often benefit more from medical expense deductions because:
1. Higher medical costs - More frequent physical therapy, chiropractic care, and medical treatments
2. Lower AGI - Fixed retirement income may result in lower AGI, making the 7.5% threshold easier to exceed
3. Medicare gaps - Out-of-pocket costs for services Medicare doesn't fully cover
Example: Retiree with $45,000 pension income
Retired teacher with $45,000 annual pension and these medical expenses:
AGI threshold: $45,000 × 7.5% = $3,375
Deductible medical expenses: $15,600 - $3,375 = $12,225
At 12% tax bracket, this saves approximately $1,467 in federal taxes.
Medicare and supplemental coverage considerations
Medicare Part B covers physical therapy and chiropractic care, but with limitations:
RMD timing strategy
If you have large medical expenses planned, consider timing your Required Minimum Distributions (RMDs) strategically. Taking larger distributions in low-medical-expense years can keep your AGI lower in high-medical-expense years, maximizing the deduction benefit.
Key takeaway: Retirees often have both higher medical expenses and lower AGI, making them prime candidates for itemizing medical expenses including physical therapy and chiropractic care.
Key Takeaway: Retirees often have higher medical expenses and lower AGI, making the 7.5% threshold easier to exceed and medical deductions more valuable.
Sources
- IRS Publication 502 — Medical and Dental Expenses
Related Questions
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.