Publication 502 explains the itemized deduction for medical and dental expenses that you claim on Schedule A (Form 1040), including: What expenses, and whose expenses, you can and cannot include in figuring the deduction. How to treat reimbursements and how to figure the deduction. 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. Current Revision Publication 502PDF (HTML | eBookEPUB) Recent Developments Face masks and other personal protective equipment to prevent the spread of COVID-19 are tax deductible Other Items You May Find Useful All Publication 502 Revisions Other Current Products Related Publications About Publication 17, Your Federal Income Tax (For Individuals) About Publication 501, Dependents, Standard Deduction, and Filing Information About Publication 503, Child and Dependent Care Expenses About Publication 525, Taxable and Nontaxable Income About Publication 555, Community Property About Publication 926, Household Employer's Tax Guide About Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans About Publication 974, Premium Tax Credit (PTC)
