What Medical Expenses are Deductible? Medical Expenses pdf
*According to the Publication 502 from the IRS, the following medical expenses can be deducted
Weight Loss Programs
You can include in medical expenses amounts you pay to lose weight if it is a treatment for a specific disease diagnosed by a physician such as obesity, hypertension, heart disease, and diabetes. You cannot include in medical expenses the cost of a weight loss program if the purpose of the weight loss is the improvement of appearance, general health, or sense of well-being.
Nutritional Supplements
You can include in medical expenses the cost of nutritional supplements, vitamins, herbal supplements, “natural medicines”, etc if they are recommended by a medical practitioner as a treatment for a specific medical condition diagnosed by a physician. Otherwise these items are taken to maintain your ordinary good health and are not for medical care.
Cosmetic Surgery
Generally, you cannot include in medical expenses amount you pay for unnecessary cosmetic surgery or procedures. This includes any procedure that is directed at improving the patient’s appearance and does not meaningfully promote the proper function of the body or prevent or treat illness or earlier. You generally cannot include in medical expenses the amount you pay for procedures such as face lifts, hair transplants, hair removal, and liposuction. You can include in medical expenses the amounts paid to improve one’s general health or to pay for cosmetic surgery if it is necessary to improve a deformity arising from, or directly related to, a congenital abnormality, a personal injury resulting from an accident or trauma, or a disfiguring disease.
Health care expenses
(Schedule A, lines 1-4) are deductible only if they exceed 7.5% of your adjusted gross income (AGI). For example, if you have an adjusted gross income (Form 1040, line 37) of $30,000, then your threshold amount for medical expenses is $2,250. Only the amount of medical, dental, and other health care expenses that exceed this number can be deducted. Let's say that your total health care expenses for the year was $3,000. Your deductible amount is $3,000 minus $2,250, or $750.
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