Quick Answer
You can deduct qualified medical expenses that exceed 7.5% of your adjusted gross income, including doctor visits, prescriptions, dental care, vision care, medical equipment, and health insurance premiums (if self-employed). In 2026, this includes over 200 specific items listed in IRS Publication 502.
Best Answer
Robert Kim, Tax Return Analyst
People with standard medical expenses looking to maximize their deductions
What medical expenses are tax-deductible?
The IRS allows you to deduct qualified medical expenses that exceed 7.5% of your adjusted gross income (AGI). According to IRS Publication 502, over 200 specific medical expenses qualify for deduction, far more than most people realize.
The key rule: The expense must be primarily for medical care, not covered by insurance, and not reimbursed by your employer or HSA.
Major categories of deductible medical expenses
Doctor and hospital expenses:
Prescription medications and medical supplies:
Dental and vision care:
Example: $75,000 income with $8,000 in medical expenses
Let's say you earn $75,000 (AGI) and had $8,000 in qualifying medical expenses:
*Only if self-employed or paying with after-tax dollars
Commonly missed deductions
What you should do
1. Keep detailed records: Save all medical receipts, insurance statements, and mileage logs
2. Track everything: Many expenses you wouldn't think of qualify
3. Consider timing: If you're close to the 7.5% threshold, consider bunching expenses in one year
4. Use our tool: Our return scanner can identify medical deductions you may have missed
Key takeaway: Medical expenses are deductible only if they exceed 7.5% of your AGI, but over 200 types of expenses qualify — including many people don't realize like mileage and special equipment.
*Sources: [IRS Publication 502](https://www.irs.gov/pub/irs-pdf/p502.pdf), [IRS Schedule A instructions](https://www.irs.gov/pub/irs-pdf/i1040sa.pdf)*
Key Takeaway: You can deduct medical expenses exceeding 7.5% of your AGI, including over 200 qualified expenses from doctor visits to medical mileage at $0.22 per mile.
Common medical expenses and their deductibility status
| Expense Type | Deductible? | Notes |
|---|---|---|
| Doctor visits & copays | ✓ Yes | Only amounts not reimbursed by insurance |
| Prescription medications | ✓ Yes | All prescriptions and insulin |
| Over-the-counter drugs | ✗ No | Unless prescribed by doctor |
| Health insurance premiums | Depends | Yes if self-employed or paying after-tax |
| Cosmetic surgery | ✗ Usually No | Only if medically necessary |
| Dental care | ✓ Yes | Cleanings, fillings, orthodontics, implants |
| Vision care | ✓ Yes | Exams, glasses, contacts, LASIK |
| Medical mileage | ✓ Yes | $0.22 per mile in 2026 |
| Vitamins/supplements | ✗ Usually No | Only if prescribed for specific condition |
More Perspectives
Diana Flores, Tax Credits & Amendments Specialist
Individuals with ongoing medical conditions who typically have higher medical expenses
Special deductions for chronic conditions
If you have a chronic condition like diabetes, heart disease, or arthritis, you likely qualify for medical deductions that most people miss. The IRS is surprisingly generous with what counts as "medical care" for ongoing conditions.
Condition-specific deductions:
Travel and conference expenses
For chronic conditions, you can deduct:
Example: Annual diabetes management costs
For someone with $50,000 AGI, the threshold is $3,750, so these expenses alone wouldn't qualify. But combined with other family medical expenses, they often push you over the threshold.
Key takeaway: Chronic conditions often involve many "hidden" deductible expenses like special equipment, frequent travel to specialists, and condition-specific supplies that add up quickly.
Key Takeaway: Chronic conditions generate numerous deductible expenses including special equipment, travel to specialists, and condition-specific supplies that can easily exceed the 7.5% AGI threshold.
Robert Kim, Tax Return Analyst
Retirees and seniors who often have significant medical expenses and different insurance situations
Medical deductions for retirees
Retirees often have the best opportunity to benefit from medical deductions due to higher medical expenses and sometimes lower AGI. Many retirees miss key deductions related to Medicare, long-term care, and age-related medical needs.
Medicare-related deductions:
Long-term care expenses:
Example: Retired couple, $60,000 combined income
Key takeaway: Retirees often qualify for substantial medical deductions due to Medicare premiums, long-term care costs, and age-related medical expenses that can significantly exceed the 7.5% threshold.
Key Takeaway: Retirees frequently qualify for large medical deductions through Medicare premiums, long-term care insurance, and higher medical expenses that often far exceed the 7.5% AGI threshold.
Sources
- IRS Publication 502 — Medical and Dental Expenses
- IRS Schedule A instructions — Itemized Deductions
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.