Publication 502, Medical and Dental Expenses
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.
- Explains how to treat reimbursements and how to figure the deduction.
- 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.
- 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.
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