Medical and
Dental Expense Deductions
Medical Expense
Deductions
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Deductions
Medical and Dental Expenses
Medical
expenses include fees paid
to doctors, dentists,
surgeons, chiropractors,
psychiatrists,
psychologists, and Christian
Science practitioners. Also
included are payments for
hospital services, qualified
long–term care services,
nursing services, and
laboratory fees. Payments
for acupuncture treatments
or inpatient treatment at a
center for alcohol or drug
addiction are also
deductible medical expenses.
You may
include amounts you paid for
participating in a
smoking–cessation program
and for drugs prescribed to
alleviate nicotine
withdrawal. However, you may
not deduct amounts paid for
nicotine gum and nicotine
patches, which do not
require a prescription. You
may deduct the cost of
participating in a
weight-loss program for a
specific disease or
diseases, including obesity,
diagnosed by a physician.
You may not deduct the cost
of purchasing diet food
items.
In
addition, you may include
expenses for admission and
transportation to a medical
conference relating to the
chronic disease of yourself,
your spouse, or your
dependent (if the costs are
primarily for and essential
to the medical care).
However, you may not deduct
the costs for meals and
lodging while attending the
medical conference.
IRS
Publication 502
If you are
self–employed and have a net profit for
the year, or if you are a partner in a
partnership or a shareholder in an S
corporation, you may be able to deduct, an adjustment to
income, 100% of the amount you pay for
medical insurance for yourself and your
spouse and dependents. You can include
the remaining premiums with your other
medical expenses as an itemized
deduction. You cannot take the special
100% deduction for any month in which
you are eligible to participate in any
subsidized health plan maintained by
your employer or your spouse's employer.
See IRS Publication 502 link above for
more detailed information
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