Quick Answer
Qualifying medical expenses include doctor visits, prescriptions, dental care, vision care, medical equipment, and health insurance premiums. You can deduct medical expenses that exceed 7.5% of your adjusted gross income (AGI). For someone earning $60,000, only medical expenses over $4,500 are deductible.
Best Answer
Robert Kim, Tax Return Analyst
Taxpayers considering itemizing who want to understand which medical expenses qualify
What medical expenses are deductible?
Qualifying medical expenses fall into several categories, all aimed at diagnosis, treatment, prevention, or cure of disease. According to IRS Publication 502, deductible medical expenses include:
Healthcare services:
Prescription medications and medical supplies:
Health insurance premiums:
Example: $75,000 income with $8,200 in medical expenses
Let's say you earn $75,000 AGI and have these medical expenses:
With $75,000 AGI, your 7.5% threshold is $5,625. You can deduct $8,200 - $5,625 = $2,575 in medical expenses.
What medical expenses DON'T qualify?
The IRS excludes expenses that are primarily for general health or cosmetic purposes:
Non-qualifying expenses:
Travel and lodging for medical care
You can deduct transportation costs for medical care:
Example calculation: If you drive 200 miles roundtrip for cancer treatment 10 times per year, that's 2,000 miles × $0.22 = $440 in deductible mileage.
Key factors that affect medical deductions
What you should do
Keep detailed records of all medical expenses throughout the year, including:
Use our return scanner to identify medical expenses you might have missed on previous returns.
Key takeaway: Medical expenses above 7.5% of your AGI are deductible, including doctor visits, prescriptions, medical equipment, and qualifying insurance premiums. A taxpayer earning $60,000 needs more than $4,500 in medical expenses to benefit.
*Sources: [IRS Publication 502](https://www.irs.gov/pub/irs-pdf/p502.pdf), [IRS Revenue Procedure 2025-14](https://www.irs.gov/newsroom/irs-provides-tax-inflation-adjustments)*
Key Takeaway: Medical expenses above 7.5% of your AGI are deductible, including healthcare services, prescriptions, medical equipment, and qualifying insurance premiums.
Common medical expenses and their deductibility status
| Expense Type | Deductible? | Notes |
|---|---|---|
| Doctor visits | Yes | Includes specialists, diagnostics |
| Prescription drugs | Yes | Including insulin |
| Over-the-counter medications | No | Except insulin |
| Dental care | Yes | Cleaning, fillings, major work |
| Cosmetic surgery | No | Unless medically necessary |
| Health insurance premiums | Yes | If not paid pre-tax |
| Vision care | Yes | Exams, glasses, contacts |
| Medical equipment | Yes | Wheelchairs, hearing aids, etc. |
| Travel for medical care | Yes | 22¢/mile, lodging up to $50/night |
More Perspectives
Robert Kim, Tax Return Analyst
Homeowners who may have medical expenses related to home modifications or care
Home-related medical expenses for homeowners
As a homeowner, you may qualify for additional medical deductions related to home modifications and care:
Home improvements for medical care:
The key distinction: improvements that increase home value are deductible only to the extent they exceed the value increase. Improvements that don't increase value (like grab bars) are fully deductible.
Example: You install a $15,000 elevator for a medical condition. If it increases your home value by $8,000, you can deduct $7,000 as a medical expense.
Home-based medical care:
In-home care services:
Remember: these expenses still must exceed the 7.5% AGI threshold to be deductible. Keep detailed records and medical documentation showing the necessity of home modifications.
Key takeaway: Homeowners can deduct medical home improvements that don't increase property value, plus the medical portion of improvements that do add value.
Key Takeaway: Homeowners can deduct medical home improvements that don't increase property value, plus the medical portion of improvements that do add value.
Robert Kim, Tax Return Analyst
W-2 employees with standard medical expenses who rarely itemize
Medical deductions for typical W-2 employees
Most W-2 employees take the standard deduction ($15,000 single, $30,000 married filing jointly for 2026), but significant medical expenses might make itemizing worthwhile.
Common qualifying expenses for W-2 employees:
When medical deductions might help:
You need substantial medical expenses to exceed both the 7.5% AGI threshold AND the standard deduction.
Example: Single filer earning $50,000
To benefit from itemizing, you'd need $15,000+ in total itemized deductions. The $4,250 medical deduction alone isn't enough unless you have significant state taxes, mortgage interest, or charitable donations.
HSA and FSA considerations:
If you contribute to an HSA or FSA through payroll deduction, those contributions are already tax-free. You can't deduct the same expenses twice.
Bottom line for simple filers: Unless you have major medical expenses (surgery, chronic condition treatment, significant dental work), the standard deduction is likely better.
Key takeaway: Simple W-2 filers need substantial medical expenses plus other itemized deductions to exceed the $15,000/$30,000 standard deduction thresholds.
Key Takeaway: Simple W-2 filers need substantial medical expenses plus other itemized deductions to exceed the standard deduction thresholds.
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.