What is the medical expense deduction income threshold?

You can only deduct medical expenses that exceed 7.5% of your adjusted gross income. For example, if your AGI is $50,000, only expenses beyond $3,750 are deductible.

Do I have to itemize to deduct medical expenses?

Yes, generally you have to itemize your deductions on Schedule A (Form 1040).

Can I deduct medical expenses paid for a spouse or dependent?

Yes. You can claim qualifying medical expenses for your spouse or dependents.

How do I know if I should itemize?

If your itemized deductions exceed the standard deduction, itemizing could lower your tax bill .

What are IRS-qualified medical expenses?

Qualified medical expenses are costs associated with the diagnosis, cure, treatment or prevention of disease, as well as those incurred to affect any function of the body. This includes expenses for medical professionals, prescription drugs, hospital care and medical devices.

What proof do I need to deduct medical expenses?

To deduct medical expenses, you need to keep accurate records, including receipts, bills and statements from your healthcare providers. You’ll also want to maintain documentation showing proof of payment.

Are medical supplies tax deductible?

Yes, medical supplies are tax deductible if they are necessary for the diagnosis, cure, mitigation, treatment or prevention of disease. This includes items like crutches, hearing aids, glasses and similar medical devices .

Are prescription copays tax deductible?

Yes, prescription copays are tax deductible as part of your overall medical expenses. Like other medical expenses, prescription copays are deductible if they, along with other qualifying expenses, exceed 7.5% of your AGI and you itemize your deductions .

What type of medical bills are tax deductible?

The IRS allows you to deduct a wide range of medical bills, including fees to doctors, dentists, surgeons, psychiatrists and more. Other qualifying expenses include hospital care, prescription medications, medical equipment and certain home modifications for medical care .

Are chiropractic visits tax deductible?

Yes, chiropractic visits are tax deductible as long as the treatments are for medical purposes and your total medical expenses exceed 7.5% of your AGI. As with other medical expenses, you must itemize deductions to claim this .

Are over-the-counter medications tax deductible?

No, over-the-counter medications aren't tax deductible .

Are reimbursed medical expenses deductible?

No, a reimbursed medical expense isn't tax-deductible .

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Are Medical Expenses Tax-Deductible?

Q: Are health insurance premiums tax-deductible?

Yes. Health insurance premiums can be tax deductible in some situations. For example, if you're self-employed or are a more-than-2% shareholder of an S corporation from which you earned income , you can deduct 100% of insurance premiums .

Q: Is it worth claiming medical expenses on taxes?

It can be, but it depends on your situation. Medical expenses are only deductible if they exceed 7.5% of your adjusted gross income. You’ll also need to itemize deductions, so you should compare the benefits of itemizing versus taking the standard deduction.

February 5, 2026

4 min Read

Written by Sophia Acevedo

Edited by Melanie Grafil, M.A., CHFC™

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Medical bills can be stressful, but they might offer a silver lining come tax time. Medical expenses are tax deductible — but only if you itemize and your eligible costs exceed 7.5% of your adjusted gross income. While not every health-related expense qualifies, knowing which ones do can help reduce your tax bill and ease the burden of high medical costs.

Who Can Deduct Medical Expenses?

The IRS permits you to deduct the portion of your medical expenses that exceeds 7.5% of your adjusted gross income, or AGI.

“To take advantage of this, you must itemize your medical expense deductions on your IRS 1040,” said Danielle K. Roberts, Medicare insurance expert and co-founder of Boomer Benefits. “Make sure that the total of all itemized deductions is more than the standard deduction or it won’t benefit you.”

What Medical Expenses Are Deductible?

The IRS allows a broad range of deductible expenses, including:

Doctor, dentist, surgeon, chiropractor and mental health provider fees
Prescription medications and insulin
Medical equipment and supplies, like crutches, glasses and hearing aids
Hospital and lab services
Long-term care and certain premiums
Breast pumps, wheelchairs and other medically necessary equipment
Stop-smoking programs
Costs of service animals
Transportation and lodging related to medical care

For a complete list of deductible medical expenses, check IRS Publication 502.

Medical Expenses That Aren’t Deductible

Not every expense you see as medically related is one that the IRS would agree with. You can’t deduct:

Cosmetic surgery — unless due to a trauma or illness
Over-the-counter medications, except insulin
Teeth whitening
Diet foods
Travel for rest or vacation
Funeral expenses
Medical expenses reimbursed by insurance

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How To Calculate Your Medical Expense Deduction

You can use these steps to calculate your deduction:

Determine your AGI from line 11 of Form 1040.
Multiply your AGI by 7.5% or 0.075. That’s your threshold.
Add up all eligible medical expenses.
Subtract the 7.5% threshold. The remainder is your deduction.

Deduction Example

Say your AGI is $50,000. Multiply that by 7.5% to get $3,750. That’s the threshold your medical expenses must exceed.

If you had $6,500 in qualified medical expenses, you could deduct the difference — or $2,750 — if you itemize on your return.

Health Insurance Premium: What Counts and What Doesn’t

If you’re self-employed, or are a more-than-2% shareholder of an S corporation from which you earned income, you may be able to deduct 100% of health insurance premiums you pay for yourself and family members. It won’t be an itemized deduction, though. Instead, you’ll make an adjustment to income, using Form 1040 instructions to calculate your deduction.

For most W-2 employees, it isn’t the same. If you have an employer-sponsored health insurance plan that’s paid pre-tax through a cafeteria plan or premium conversion plan, you can’t deduct health insurance premiums.

Common Misconceptions About Medical Expense Deductions

You don’t want to overstate deductions or claim deductions you don’t actually qualify for because you could face an accuracy-related penalty from the IRS, generally equal to 20% of the underpaid tax.

You also don’t want to assume that your specific medical expense is taxable. You can check IRS Publication 502 to see what is tax-deductible. That way, you can map out things ahead of time and see if your expenses are above 7.5% of your AGI.

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Other Ways To Save on Medical Expenses

Unfortunately, not everyone will be able to itemize their medical expenses. But there are other tax-advantaged options that can help you save on these costs. Here are a few to consider.

Health Savings Account

Type of savings account where you set aside pretax funds to pay for qualifying medical costs.
Can only contribute if you have an eligible high-deductible health plan.
Funds roll over from year to year.

Flexible Spending Account

An FSA uses pretax dollars for medical expenses.
Funds must be used within the year — some exceptions apply.

Health Reimbursement Arrangement

Funded by employers
Reimburses qualified expenses tax-free.
May roll over unused amounts

Is It Worth Claiming Medical Expenses on Taxes?

It depends on your situation. You must itemize to claim the deduction, and your expenses must exceed 7.5% of your AGI. If you don’t qualify, tax-advantaged accounts like HSAs or FSAs may offer better savings.

Terence Loose, Daria Uhlig, Cynthia Measom, Elizabeth Constantineau, Cody Bay and Michael Keenan contributed to the reporting for this article.

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