IRS Logo
Print - Click this link to Print this page

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.

Current Products


Recent Developments

 


Other Items You May Find Useful


Comment on Publication 502

Use the Comment on Tax Forms and Publications web form to provide feedback on the content of this product. Although we cannot respond individually to each comment, we do appreciate your feedback and will consider all comments submitted.

CAUTION: We cannot respond to tax-related questions submitted using this page. Instead, please visit Tax Law Questions or call our toll-free number at 1-800-829-1040 (Individuals) or 1-800-829-4933 (Business).

Page Last Reviewed or Updated: 08-Sep-2014