If you have significant medical expenses that weren’t reimbursed by your insurance plan, you may choose to itemize your deductions in order to receive some relief on your taxes. Learn what you can claim as a tax deduction for out-of-pocket medical and dental costs.
What medical expenses are tax deductible?
According to the IRS, the following specific medical expenses can be deducted from your tax return:
In addition to these specific services, the IRS will allow you to deduct certain travel expenses related to medical care. For example, if you need to travel to a different city to receive specialized treatment, you may be able to deduct mileage, parking fees at the hospital or care facility, and even bus or train fares.
What medical expenses are not tax deductible?
If you pay for some expenses out of pocket but then are reimbursed by your employer or insurance company, those expenses cannot be deducted from your federal tax return. Additionally, if you use a Flexible Spending Account (FSA) or a Health Savings Account (HSA) to cover medical expenses, those costs are also not deductible since the funds are already tax-advantaged.
According to the IRS, the following expenses are not deductible:
- Out-of-pocket medical expenses reimbursed to you from your employer
- Cosmetic procedures
- Over-the-counter drugs (except for insulin)
- Hygiene products (deodorant or toothpaste)
- Vitamins and supplements
- Diet plans and fitness memberships
- Prior-year medical expenses
Are medical expenses deductible in the year paid or incurred?
You can only deduct medical and dental expenses you paid during the current tax year.
The payment dates differ depending on the payment method you choose:
- Payment via check – The day you mailed the check
- Credit card – The date you made the charge, not the date you paid the credit card bill
- Online or phone – The date reported on the statement when you made the payment
How much can I deduct for medical expenses?
The IRS allows you to deduct qualified medical expenses that exceed 7.5% of your adjusted gross income (AGI) if you use itemize your deductions.
total medical expenses – 7.5% of your AGI
= deductible medical expenses
The allowable deduction amount will vary based on income thresholds. For example, if your AGI is $50,000, 7.5% of that would be $3,750. This means you can only deduct medical expenses that exceed $3,750. If you incurred $5,000 in qualified medical expenses, the deductible amount would be $1,250.
$5,000 (total medical expenses) – $3, 750 (7.5% of your AGI)
= $1,250 (deductible medical expenses)
Remember, you can only claim these expenses as deductions if they are unreimbursed. If you receive reimbursement for any qualifying medical expenses, those expenses will no longer qualify for a deduction.
Whose medical expenses can I include on my return?
You can deduct medical expenses for yourself, your spouse, or a qualifying dependent or relative when the medical services were provided or when you paid the bill. The requirements differ slightly depending on your circumstances, so we’ve provided examples.
Spouse
You can deduct medical expenses you paid for your spouse if you were married, either when the medical service was provided or when you paid the bill.
Scenario #1: Suppose you received medical treatment before marrying your spouse, but your spouse paid for the treatment after your marriage was finalized. In that case, they can deduct these expenses from their tax return.
Even if you both file separately, if your spouse paid for the medical expenses, they could deduct them. However, if you two filed jointly, your total medical expenses could be used to determine how much you can deduct.
Scenario #2: Your spouse passed away last year, and you’ve paid their medical bills this year – you can still deduct those medical expenses.
Qualifying dependent or relative
You can deduct medical expenses for a qualifying dependent or relative if they were your dependent when they received medical treatment or when you paid the bill. According to the IRS, you can also deduct medical expenses you paid for an individual that would’ve been your dependent, but didn’t qualify because:
- Their income exceeded $5,050 for returns filed in 2024 or $5,200 for returns filed in 2025,
- They filed a joint return, or
- You or your spouse could be claimed as a dependent on someone else’s tax return
Exception for adopted children: If you adopted a child in 2024, they are now legally your dependent. Meaning, you can deduct the medical expenses for services rendered before the adoption was finalized. If you reimbursed an adoption agency for medical expenses they paid under an agreement with you, you are now considered the payer of these medical expenses, making them deductible.
Will my state let me deduct medical and dental expenses from my income taxes?
More than half of U.S. states allow taxpayers to deduct medical expenses, but some states have rules that differ from federal regulations. Review the chart below for an overview of your state’s regulations. For more details on eligibility requirements, contact your state department.
| State | Medical Expense Deduction |
| Alabama, Nebraska | Expenses that exceed 4% of your AGI |
| Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, Wyoming, , | No individual income tax |
| Arizona | All qualified medical expenses are allowed |
| Arkansas, South Carolina, Virginia | Expenses that exceed 10% of your AGI |
| California, Georgia, Delaware, Iowa, Hawaii, Idaho, Kansas, Maine, Ohio, New York, Massachusetts, Montana, North Carolina, Oregon, Oklahoma, Washington D.C. | Expenses that exceed 7.5% of your federal AGI |
| Connecticut, Indiana, Louisianna, Missouri, Kentucky, Pennsylvania, West Virginia, North Dakota, Maryland, Utah | State tax law prohibits taxpayers from deducting medical expenses on state returns. |
| New Jersey | Expenses that exceed 2% of your AGI |
| Rhode Island | This state does not recognize the federal itemized schedule. |
| Vermont, Colorado | These states do not offer an option to itemize deductions on state returns. |
| Wisconsin | This deduction is for citizens whose medical expenses exceed $35/month. Eligibility is subject to several requirements. |
| New Mexico | Deductible amount is determined by specific requirements. |
How can I claim the medical expenses deduction?
You must itemize your deductions to claim your medical costs, so you will need to file a Schedule A. When you file your return, TaxSlayer will make sure all the information is entered in the correct place and the calculations are 100% accurate.
