Publication 502 - Introductory Material

What's New

Premium tax credit. You may be eligible to claim the premium tax credit if you, your spouse, or a dependent enrolled in health insurance through the Health Insurance Marketplace. See the instructions for line 69 in the Form 1040 instructions and Form 8962 for more information.

Advance payment of the premium tax credit. Advance payments of the premium tax credit may have been made to the health insurer to help pay for the insurance coverage of you, your spouse, or your dependent. If advance payments of the premium tax credit were made, you must file a 2014 tax return and Form 8962. If you enrolled someone who is not claimed as a dependent on your tax return or for more information, see the Instructions for Form 8962.

Standard mileage rate. The standard mileage rate allowed for operating expenses for a car when you use it for medical reasons is 23.5 cents per mile. See Transportation under What Medical Expenses Are Includible.


Future developments.  For the latest information about developments related to Publication 502, such as legislation enacted after it was published, go to

Photographs of missing children. The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child.


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 10% of your adjusted gross income (AGI). But if either you or your spouse was born before January 2, 1950, you can deduct the amount of your medical and dental expenses that is more than 7.5% of your AGI. If your medical and dental expenses are not more than 10% of your AGI (7.5% if either you or your spouse was born before January 2, 1950), you cannot claim a deduction.

This publication also explains how to treat impairment-related work expenses and health insurance premiums if you are self-employed.

Pub. 502 covers many common medical expenses but not every possible medical expense. If you cannot find the expense you are looking for, refer to the definition of medical expenses under What Are Medical Expenses .

See How To Get Tax Help near the end of this publication for information about getting publications and forms.

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Ordering forms and publications.    Visit to download forms and publications. Otherwise, you can go to to order forms or call 1-800-829-3676 to order current and prior-year forms and instructions. Your order should arrive within 10 business days.

Tax questions.    If you have a tax question, check the information available on or call 1-800-829-1040. We cannot answer tax questions sent to the above address.

Useful Items - You may want to see:


  • 969 Health Savings Accounts and Other Tax-Favored Health Plans

Forms (and Instructions)

  • 1040 U.S. Individual Income Tax Return

  • Schedule A (Form 1040) Itemized Deductions

  • 8962 Premium Tax Credit (PTC)

More Online Publications