Previous Page: Publication 502 - Medical and Dental Expenses - What Medical Expenses Are Includible? Next Page: Publication 502 - Medical and Dental Expenses - How Do You Treat Reimbursements? Use   to find additional instances of index items.

Taxmap/pubs/p502-005.htm#TXMP5a91029b What Expenses Are Not Includible?

What Expenses Are Not Includible?

Following is a list of some items that you cannot include in figuring your medical expense deduction. The items are listed in alphabetical order.

Taxmap/pubs/p502-005.htm#TXMP7c6b2065 Baby Sitting, Childcare, and Nursing Services for a Normal, Healthy Baby

Baby Sitting, Childcare, and Nursing Services for a Normal, Healthy Baby

You cannot include in medical expenses amounts you pay for the care of children, even if the expenses enable you, your spouse, or your dependent to get medical or dental treatment. Also, any expense allowed as a childcare credit cannot be treated as an expense paid for medical care.

Taxmap/pubs/p502-005.htm#TXMP6cf7cc7f Controlled Substances

You cannot include in medical expenses amounts you pay for controlled substances (such as marijuana, laetrile, etc.), in violation of federal law.

Taxmap/pubs/p502-005.htm#TXMP299e6e20 Cosmetic Surgery

Cosmetic Surgery

Generally, you cannot include in medical expenses the amount you pay for unnecessary cosmetic surgery. This includes any procedure that is directed at improving the patient's appearance and does not meaningfully promote the proper function of the body or prevent or treat illness or disease. You generally cannot include in medical expenses the amount you pay for procedures such as face lifts, hair transplants, hair removal (electrolysis), teeth whitening, and liposuction.

You can include in medical expenses the amount you pay for cosmetic surgery if it is necessary to improve a deformity arising from, or directly related to, a congenital abnormality, a personal injury resulting from an accident or trauma, or a disfiguring disease.

Taxmap/pubs/p502-005.htm#TXMP670f2b79
Example.

An individual undergoes surgery that removes a breast as part of treatment for cancer. She pays a surgeon to reconstruct the breast. The surgery to reconstruct the breast corrects a deformity directly related to the disease. The cost of the surgery is includible in her medical expenses.

Taxmap/pubs/p502-005.htm#TXMP6422f27d Dancing Lessons

You cannot include the cost of dancing lessons, swimming lessons, etc., even if they are recommended by a doctor, if they are only for the improvement of general health.

Taxmap/pubs/p502-005.htm#TXMP18c82c4f Diaper Service

You cannot include in medical expenses the amount you pay for diapers or diaper services, unless they are needed to relieve the effects of a particular disease.

Taxmap/pubs/p502-005.htm#TXMP76e184f2 Electrolysis or Hair Removal

See Cosmetic Surgery, earlier.

Taxmap/pubs/p502-005.htm#TXMP203a3b50 Flexible Spending Account

Cafeteria plan

You cannot include in medical expenses amounts for which you are fully reimbursed by your flexible spending account if you contribute a part of your income on a pre-tax basis to pay for the qualified benefit.

Taxmap/pubs/p502-005.htm#TXMP0abfb211 Funeral Expenses

Funeral Expenses

You cannot include in medical expenses amounts you pay for funerals. However, funeral expenses may be deductible on the decedent's federal estate tax return.

Taxmap/pubs/p502-005.htm#TXMP548213f8 Future Medical Care

Future Medical Care

Generally, you cannot include in medical expenses current payments for medical care (including medical insurance) to be provided substantially beyond the end of the year. This rule does not apply in situations where the future care is purchased in connection with obtaining lifetime care of the type described under Long-Term Care, earlier.

Taxmap/pubs/p502-005.htm#TXMP4c204007 Hair Transplant

See Cosmetic Surgery, earlier.

Taxmap/pubs/p502-005.htm#TXMP58a7fb3d Health Club Dues

Health Club Dues

You cannot include in medical expenses health club dues, or amounts paid to improve one's general health or to relieve physical or mental discomfort not related to a particular medical condition.

You cannot include in medical expenses the cost of membership in any club organized for business, pleasure, recreation, or other social purpose.

Taxmap/pubs/p502-005.htm#TXMP2a7f5f56 Health Coverage Tax Credit

HCTC

You cannot include in medical expenses amounts you pay for health insurance that you use in figuring your health coverage tax credit. For more information, see Health Coverage Tax Credit, later.

Taxmap/pubs/p502-005.htm#TXMP4dc64ec0 Health Savings Accounts

HSA

You cannot include in medical expenses any payment or distribution for medical expenses out of a health savings account.

Taxmap/pubs/p502-005.htm#TXMP1687210c Household Help

You cannot include in medical expenses the cost of household help, even if such help is recommended by a doctor. This is a personal expense that is not deductible. However, you may be able to include certain expenses paid to a person providing nursing-type services. For more information, see Nursing Services, earlier. Also, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses. For more information, see Qualified Long-Term Care Services, earlier.

Taxmap/pubs/p502-005.htm#TXMP61172de1 Illegal Operations and Treatments

Illegal Operations and Treatments

You cannot include in medical expenses amounts you pay for illegal operations, treatments, or controlled substances whether rendered or prescribed by licensed or unlicensed practitioners.

Taxmap/pubs/p502-005.htm#TXMP0c9b84bf Insurance Premiums

Insurance Premiums

See Insurance Premiums under What Medical Expenses Are Includible, earlier.

Taxmap/pubs/p502-005.htm#TXMP22ccc32f Maternity Clothes

You cannot include in medical expenses amounts you pay for maternity clothes.

Taxmap/pubs/p502-005.htm#TXMP68058dd5 Medical Savings Account (MSA)

MSA

You cannot include in medical expenses amounts you contribute to an Archer MSA. You cannot include medical expenses you pay for with a tax-free distribution from your Archer MSA. You also cannot use other funds equal to the amount of the distribution and include the expenses. For more information on Archer MSAs, see Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans.

Taxmap/pubs/p502-005.htm#TXMP6d56af3f Medicines and Drugs From Other Countries

Medicines and Drugs From Other Countries

In general, you cannot include in your medical expenses the cost of a prescribed drug brought in (or ordered shipped) from another country, because you can only include the cost of a drug that was imported legally. (You can include the cost of a prescribed drug the Food and Drug Administration announces can be legally imported by individuals.) However, you can include the cost of a prescribed drug you purchase and consume in another country if the drug is legal in both the other country and the United States.

Taxmap/pubs/p502-005.htm#TXMP22dbd96a Nonprescription Drugs and Medicines

Nonprescription Drugs and Medicines

Except for insulin, you cannot include in medical expenses amounts you pay for a drug that is not prescribed.

Taxmap/pubs/p502-005.htm#TXMP583a982b
Example.

You doctor recommends that you take aspirin. Because aspirin is a drug that does not require a physician's prescription, you cannot include its cost in your medical expenses. But, see Note under Medicines, earlier.

Taxmap/pubs/p502-005.htm#TXMP7d21b5de Nutritional Supplements

You cannot include in medical expenses the cost of nutritional supplements, vitamins, herbal supplements, "natural medicines," etc. unless they are recommended by a medical practitioner as treatment for a specific medical condition diagnosed by a physician. Otherwise, these items are taken to maintain your ordinary good health, and are not for medical care.

Taxmap/pubs/p502-005.htm#TXMP6ed49973 Personal Use Items

You cannot include in medical expenses the cost of an item ordinarily used for personal, living, or family purposes unless it is used primarily to prevent or alleviate a physical or mental defect or illness. For example, the cost of a toothbrush and toothpaste is a nondeductible personal expense.

Where an item purchased in a special form primarily to alleviate a physical defect is one that in normal form is ordinarily used for personal, living, or family purposes, the excess of the cost of the special form over the cost of the normal form is a medical expense (see Braille Books and Magazines under What Medical Expenses Are Includible, earlier).

Taxmap/pubs/p502-005.htm#TXMP57e76697 Swimming Lessons

See Dancing Lessons, earlier.

Taxmap/pubs/p502-005.htm#TXMP359a2a0a Teeth Whitening

You cannot include in medical expenses amounts paid to whiten teeth that are discolored as a result of age. See Cosmetic Surgery, earlier.

Taxmap/pubs/p502-005.htm#TXMP0cfde700 Veterinary Fees

Except for the care of guide dogs for the seeing-impaired or hearing-impaired, or for other animals specially trained to assist persons with physical disabilities, you cannot include veterinary fees in your medical expenses.

Taxmap/pubs/p502-005.htm#TXMP232b09d1 Weight-Loss Program

You cannot include in medical expenses the cost of a weight-loss program if the purpose of the weight loss is the improvement of appearance, general health, or sense of well-being. You cannot include amounts you pay to lose weight unless the weight loss is a treatment for a specific disease diagnosed by a physician (such as obesity, hypertension, or heart disease). This includes fees you pay for membership in a weight reduction group and attendance at periodic meetings. Also, you cannot include membership dues in a gym, health club, or spa.

You cannot include the cost of diet food or beverages in medical expenses because the diet food and beverages substitute for what is normally consumed to satisfy nutritional needs. You cannot include the cost of special food in medical expenses unless all three of the following requirements are met.

1. The food does not satisfy normal nutritional needs.
2. The food alleviates or treats an illness.
3. The need for the food is substantiated by a physician.

The amount you can include in medical expenses is limited to the amount by which the cost of the special food exceeds the cost of a normal diet.

Previous Page:  Publication 502 - Medical and Dental Expenses - What Medical Expenses Are Includible? Next Page:  Publication 502 - Medical and Dental Expenses - How Do You Treat Reimbursements? Use     to find additional instances of index items.