Here’s what HIVE AI had to say about “Can I claim medical expenses as a deduction, and what qualifies?”:

Medical Expense Deductions: Qualifications and Requirements

Yes, you can claim medical expenses as a deduction on your tax return, provided they meet certain requirements and exceed the applicable threshold. Here’s a comprehensive explanation of medical expense deductions:

Basic Requirements for Medical Expense Deductions

Medical expenses are deductible if you itemize deductions on Schedule A (Form 1040) and only to the extent that your total qualified medical expenses exceed 7.5% of your adjusted gross income (AGI) for the tax year. If you itemize your deductions for a taxable year on Schedule A (Form 1040), Itemized Deductions, you may be able to deduct the medical and dental expenses you paid for yourself, your spouse, and your dependents during the taxable year to the extent these expenses exceed 7.5% of your adjusted gross income for the year. The deduction applies only to expenses not compensated by insurance or otherwise regardless of whether you receive the reimbursement directly or payment is made on your behalf to the doctor, hospital, or other medical provider. You figure the amount you’re allowed to deduct on Schedule A (Form 1040). IRS.gov Tax Topics

There shall be allowed as a deduction the expenses paid during the taxable year, not compensated for by insurance or otherwise, for medical care of the taxpayer, his spouse, or a dependent (as defined in section 152, determined without regard to subsections (b)(1), (b)(2), and (d)(1)(B) thereof), to the extent that such expenses exceed 7.5 percent of adjusted gross income. IRC § 213(a)

Who Can Claim Medical Expenses

You can deduct medical expenses for: • Yourself and your spouse • All dependents you claim on your return • Your child whom you don’t claim as a dependent because of the rules for children of divorced or separated parents • Any person you could have claimed as a dependent on your return except that person received $5,050 or more of gross income or filed a joint return • Any person you could have claimed as a dependent except that you, or your spouse if filing jointly, can be claimed as a dependent on someone else’s 2024 return IRS – Publication 4491-X: VITA/TCE Training Supplement

What Qualifies as Medical Care

Medical expenses are the cost of diagnosis, cure, mitigation, treatment, or prevention of disease, and the costs for treatments affecting any part or function of the body. They include the costs of equipment, supplies, diagnostic devices, and transportation for needed medical care and payments for medical insurance. IRS – Publication 907: Tax Highlights for Persons With Disabilities

“Medical care” includes amounts paid for diagnosis, cure, mitigation, treatment, or prevention of disease or for the purpose of affecting any structure or function of the body, under section 213(d)(1)(A). Dawson U.S. Tax Court Opinions: Irene Jermihov & Peter Jermihov

Common Qualifying Medical Expenses

Here are examples of expenses that typically qualify for the medical expense deduction:

• Medical and Dental Services Subject to various limitations, the law allows “as a deduction the expenses paid during the taxable year, not compensated for by insurance or otherwise, for medical care of the taxpayer.” The expenses underlying the deduction must be paid during the tax year and not compensated by insurance or otherwise. Under the circumstances, we focus not only on what the statute and regulation require to support a medical expense deduction, but on what is not required as well. Nothing in the statute or the underlying regulation requires that the treatments received by a taxpayer be furnished by an individual licensed to practice medicine in any particular discipline, or that the services or treatments be provided in person rather than remotely, or that the treatment be successful, or that the treatment be universally accepted as effective. Dawson U.S. Tax Court Opinions: Victoria Malev
• Medical Equipment and Supplies Amounts paid for false teeth, reading or prescription eyeglasses, contact lenses, hearing aids, a guide dog or other service animal to assist a visually impaired or hearing disabled person, or a person with other physical disabilities, crutches, and wheelchairs. IRS.gov Tax Topics
• Transportation for Medical Care Amounts paid for transportation primarily for and essential to medical care that qualify for the medical expense deduction. Amounts paid for transportation include your out-of-pocket expenses for your personal car such as gas and oil, or the standard mileage rate for medical expenses, plus the cost of tolls and parking; taxi, bus, or train fare; and ambulance costs. IRS.gov Tax Topics
• Insurance Premiums Amounts paid for insurance premiums to cover medical care or qualified long-term care. IRS.gov Tax Topics
  Expenses for medical care include premiums paid for an insurance policy covering medical care. Petitioner paid health, dental, and vision care insurance premiums of $7,511, $1,353, and $79, respectively, in 2011. She also paid $275 for prescription copays (i.e., expenses not covered by insurance). Dawson U.S. Tax Court Opinions: Diana C. Czekalski Dawson U.S. Tax Court Opinions: Diana C. Czekalski
• Home Modifications for Medical Purposes Such a situation could arise, for example, where a taxpayer is advised by a physician to install an elevator in his residence so that the taxpayer’s wife who is afflicted with heart disease will not be required to climb stairs. If the cost of installing the elevator is $1,000 and the increase in the value of the residence is determined to be only $700, the difference of $300, which is the amount in excess of the value enhancement, is deductible as a medical expense. If, however, by reason of this expenditure, it is determined that the value of the residence has not been increased, the entire cost of installing the elevator would qualify as a medical expense. Tresuary Reg. 1.213-1
• Nutrition, Wellness, and General Health Certain costs related to nutrition, wellness, and general health are considered medical expenses. More information about qualifications can be found in the Frequently asked questions about medical expenses related to nutrition, wellness, and general health. IRS.gov Tax Topics
• Personal Protective Equipment (PPE) Amounts paid for Personal Protective Equipment, (PPE) such as masks, hand sanitizer and sanitizing wipes for the primary purpose of preventing the spread of Coronavirus, are qualified medical expenses. IRS IRM 4.19.15 Discretionary Programs
• Special Food in Limited Circumstances Generally, the cost of special food does not qualify as a medical expense. However, in special cases, depending upon the particular facts presented, if the prescribed food is taken solely for the alleviation or treatment of an illness, is in no way a part of the nutritional needs of the patient, and a statement as to the particular facts and to the food prescribed is submitted by a physician, the cost of such food may be deducted as a medical expense. PLR-112015-21

What Does Not Qualify as Medical Expenses

Some expenses that do not qualify for the medical expense deduction include:

• General Health Maintenance: Regular activities or expenses for general health maintenance, such as gym memberships or vitamins, unless specifically prescribed by a doctor for a specific medical condition.
• Cosmetic Surgery: Procedures done purely for cosmetic reasons rather than to treat a deformity or medical condition.
• Non-prescription Drugs: Over-the-counter medications (except insulin) unless prescribed by a doctor.
• Travel for General Health Improvement: If the travel is undertaken merely for the general improvement of a taxpayer’s health, neither the cost of transportation nor the cost of meals and lodging would be deductible. Tresuary Reg. 1.213-1
• Personal Choice in Medical Travel: If a doctor prescribes an operation or other medical care, and the taxpayer chooses for purely personal considerations to travel to another locality (such as a resort area) for the operation or the other medical care, neither the cost of transportation nor the cost of meals and lodging (except where paid as part of a hospital bill) is deductible. Tresuary Reg. 1.213-1

Special Considerations

Health Savings Accounts (HSAs)

The term “qualified medical expenses” are expenses paid by the account beneficiary, his or her spouse or dependents for medical care as defined in section 213(d) (including nonprescription drugs as described in Rev. Rul. 2003-102, 2003-38 I.R.B. 559), but only to the extent the expenses are not covered by insurance or otherwise. The qualified medical expenses must be incurred only after the HSA has been established. For purposes of determining the itemized deduction for medical expenses, medical expenses paid or reimbursed by distributions from an HSA are not treated as expenses paid for medical care under section 213. Notice 2004-2 Notice 2004-2

Insurance Premiums from HSAs

Generally, health insurance premiums are not qualified medical expenses except for the following: qualified long-term care insurance, COBRA health care continuation coverage, and health care coverage while an individual is receiving unemployment compensation. In addition, for individuals over age 65, premiums for Medicare Part A or B, Medicare HMO, and the employee share of premiums for employer-sponsored health insurance, including premiums for employer-sponsored retiree health insurance can be paid from an HSA. Premiums for Medigap policies are not qualified medical expenses. Notice 2004-2

Medical vs. Dependent Care Expenses

Some expenses for the care of qualifying persons who aren’t able to care for themselves may qualify as work-related expenses and also as medical expenses. You can use them either way, but you can’t use the same expenses to claim both a credit and a medical expense deduction. If you use these expenses to figure the credit and they are more than the earned income limit or the dollar limit, discussed later, you can add the excess to your medical expenses. However, if you use your total expenses to figure your medical expense deduction, you can’t use any part of them to figure your credit. IRS – Publication 503: Child and Dependent Care Expenses

A taxpayer may not take an amount into account as both an employment-related expense under section 21 and an expense for medical care under section 213. REG-139059-02

Documentation Requirements

To claim medical expense deductions, you must maintain proper documentation:

In connection with claims for deductions under section 213, the taxpayer shall furnish the name and address of each person to whom payment for medical expenses was made and the amount and date of the payment thereof in each case. If payment was made in kind, such fact shall be so reflected. Claims for deductions must be substantiated, when requested by the district director, by a statement or itemized invoice from the individual or entity to which payment for medical expenses was made showing the nature of the service rendered, and to or for whom rendered; the nature of any other item of expense and for whom incurred and for what specific purpose, the amount paid therefor and the date of the payment thereof; and by such other information as the district director may deem necessary. Tresuary Reg. 1.213-1

Deductions are a matter of legislative grace. A taxpayer bears the burden to prove that she is entitled to the deductions claimed on her return. A taxpayer must substantiate deductions claimed by keeping and producing adequate records to enable the Commissioner to determine the taxpayer’s correct tax liability. Dawson U.S. Tax Court Opinions: Ruby Tang Dawson U.S. Tax Court Opinions: Ruby Tang Dawson U.S. Tax Court Opinions: Ruby Tang

Calculating the Deduction

To calculate your medical expense deduction:

• Add up all qualifying medical expenses paid during the tax year.
• Subtract any reimbursements received for these expenses.
• Calculate 7.5% of your adjusted gross income (AGI).
• Subtract the amount from step 3 from the amount in step 2.
• If the result is positive, this is your medical expense deduction.

You can deduct only the amount of your medical and dental expenses that is more than 7.5% of your adjusted gross income shown on Form 1040 or 1040-SR, line 11. IRS – Publication 907: Tax Highlights for Persons With Disabilities

Conclusion

Medical expense deductions can provide valuable tax relief if your qualifying expenses exceed 7.5% of your AGI. Keep detailed records of all medical expenses throughout the year, including receipts, medical bills, and insurance statements. Remember that these expenses must be primarily for medical care rather than general health maintenance, and they must not be reimbursed by insurance or other sources.

For the most current and detailed information about medical expense deductions, consult IRS Publication 502, Medical and Dental Expenses, or speak with a qualified tax professional who can provide guidance specific to your situation.

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