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Guide dog or other animal used by a visually-impaired, hearing-impaired or otherwise physically disabled person.Eye surgery, such as Lasik or a similar procedure, when it is not for cosmetic purposes only.Extra rent or utilities for a larger apartment required in order to provide space for a nurse/attendant.Exercise program if a doctor has recommended it as treatment for a specific condition.Elastic hosiery to treat blood circulation problems.Drug addiction treatment, including in-patient treatment, meals and lodging at a therapeutic center for drug addiction.When prescribed by a doctor, you can deduct the extra cost of purchasing special food to alleviate a specific medical condition Cosmetic surgery, if it's necessary to improve a deformity related to a congenital abnormality, accident or disease.Contact lenses, including equipment and materials for using contacts.A clarinet and lessons to treat the improper alignment of a child's upper and lower teeth.Braille books and magazines used by a visually-impaired person.Birth control pills prescribed by a doctor.Alcoholism treatment, including inpatient treatment, meals and lodging at a therapeutic center for alcohol addiction.Air conditioner necessary for relief from allergies or other respiratory problems (less any increase in the value of your home resulting from installation of air conditioning).
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Taxpayers can deduct on Schedule A (Form 1040) the amount of their medical and dental expenses that exceeds 7.5% of their AGI (adjusted gross income).įor a complete list, see IRS Publication 502.Ĭlick here for a partial list of qualified medical expenses.
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Qualified medical expenses that were paid during the year for the taxpayer, their spouse and their dependents are deductible on Schedule A to the extent that they were not reimbursed.
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