This publication explains the itemized deduction for medical and dental expenses that you claim on Schedule A (Form 1040). It discusses what expenses, and whose expenses, you can and cannot include in figuring the deduction. It explains how to treat reimbursements and how to figure the deduction. It also tells you how to report the deduction on your tax return and what to do if you sell medical property or receive damages for a personal injury.

Medical expenses include dental expenses, and in this publication the term “medical expenses” is often used to refer to medical and dental expenses.

You can deduct on Schedule A (Form 1040) only the part of your medical and dental expenses that is more than 7.5% of your adjusted gross income (AGI). If your medical and dental expenses are not more than 7.5% of your AGI, you cannot claim a deduction.

This publication also explains how to treat impairment-related work expenses, health insurance premiums if you are self-employed, and the health coverage tax credit that is available to certain individuals.

Current Products

Publication 502 (HTML)

Recent Developments

Corrections to 2011 Publication 502, Medical and Dental Expenses -- 15-FEB-2012

Other Items You May Find Useful:

All Publication 502 Revisions

Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans

Form 1040, U.S. Individual Income Tax Return

Schedule A (Form 1040), Itemized Deductions
Instructions for Schedule A (Form 1040) (HTML)

Form 8853, Archer MSAs and Long-Term Care Insurance Contracts

Form 8885, Health Coverage Tax Credit

Other Current Products

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