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. 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.
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.
Other Items You May Find Useful:
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
Form 8853, Archer MSAs and Long-Term Care Insurance Contracts
Form 8885, Health Coverage Tax Credit
Comment on Publication 502
Caution: If you have a tax-related question, please go to Help With Tax Questions or call our toll-free number at 1-800-829-1040 (Individuals) or 1-800-829-4933 (Business). We cannot respond to tax-related questions submitted from this page.
Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax products.