Insurance premiums for medical and dental care. Reduce the insurance
premiums by any self-employed health insurance deduction you will claim for
them. Please note that most employers deduct medical and dental care insurance premiums from your pay pre-tax, which means that they should not be included in the amount entered here.
Prescription medicines or insulin.
Medical doctors, osteopathic doctors, dentists, eye doctors, podiatrists,
chiropractors, psychiatrists, psychologists, physical therapists, occupational
therapists, acupuncturists, and psychoanalysts (medical care only).
Medical examinations, X-ray and laboratory services, insulin treatment,
and whirlpool baths your doctor ordered.
Nursing help (including your share of the employment taxes paid). If you
paid someone to do both nursing and housework, you may deduct only the cost of
the nursing help.
Hospital care (including meals and lodging), clinic costs, and lab fees.
Qualified long-term care services.
The supplemental part of Medicare insurance (Medicare B).
A program to stop smoking and for prescription medicines to alleviate
nicotine withdrawal.
Certain weight-loss expenses for obesity.
Medical treatment at a center for drug or alcohol addiction.
Medical aids such as eyeglasses, contact lenses, hearing aids, braces,
crutches, wheelchairs, and guide dogs, including the cost of maintaining them.
Surgery to improve vision including radial keratotomy or other laser eye
surgery.
Lodging expenses (but not meals) while away from home to receive medical
care in a hospital or a medical care facility related to a hospital. Do not
include more than $50 a night for each eligible person.
Ambulance service and other travel costs to get medical care. If you used
your own car, you may claim what you spent for gas and oil to go to and from
the place you received the care; or you may claim 20 cents a mile. Add parking
and tolls to the amount you claim under either method.
The basic cost of Medicare insurance (Medicare A). If you were 65 or older but not entitled to social security benefits, you may deduct premiums you voluntarily paid for Medicare A coverage.
Cosmetic surgery unless it was necessary to improve a deformity related to
a congenital abnormality, an injury from an accident or trauma, or a
disfiguring disease.
Nursing care for a healthy baby.
Nonprescription medicines (including nicotine gum and certain nicotine
patches).
Travel your doctor told you to take for rest or a change.