What medical and dental expenses can I deduct?

For the 2025 tax year, you may deduct medical and dental expenses paid during the year that exceed 7.5% of your Adjusted Gross Income (AGI). These expenses must be paid for yourself, your spouse, or a dependent you claim on your tax return. You report these deductions on Schedule A (Form 1040), which is used for itemized deductions.

Eligible Medical and Dental Expenses

• Dental treatment: Includes preventive care (e.g., teeth cleaning, fluoride treatments, sealants) and treatment for dental disease (e.g., fillings, X-rays, braces, dentures, extractions).
• Insurance premiums: You can deduct premiums for health insurance policies that cover medical care, including Medicare Part B and Part D. However, premiums for coverage of nondependents (e.g., a child over age 27 not claimed as a dependent) are generally not deductible unless specific exceptions apply (e.g., child of divorced parents or someone who could have been claimed as a dependent but for income or filing status reasons).
• Other medical services: Includes ambulance services, chiropractic care, acupuncture, prescription drugs, insulin, artificial limbs, crutches, and more. See IRS Publication 502 for a full list.
• Long-term care insurance: Subject to age-based limits and other restrictions.

Who Qualifies for Deduction?

• You may deduct expenses paid for yourself, your spouse, or a dependent (including qualifying children of divorced or separated parents under specific custody and support conditions).
• For decedents: Medical expenses paid before death by the decedent are deductible on their final return. Expenses paid by the estate within one year after death may be treated as paid by the decedent if not claimed on the estate tax return.

Important Restrictions

• Only expenses paid in the current tax year are deductible (not prepayments for future care).
• Expenses paid by insurance or other third parties (e.g., employer-sponsored plans) are not deductible.
• Expenses must be for medical care that is “diagnostic, cure, treatment, or prevention of disease” or for “the purpose of affecting any structure or function of the body.”
• Teeth whitening and cosmetic procedures (unless medically necessary) are not deductible.

Reporting and Recordkeeping

• Use Schedule A (Form 1040) to report your deduction.
• Maintain detailed records (receipts, bills, insurance statements) to support your claimed expenses.
• If you missed claiming a deductible expense in a prior year, you may file Form 1040-X to amend your return within three years from filing or two years from payment of tax, whichever is later.

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Disclaimer: Always verify details with the current IRS forms and instructions or consult a tax professional. This guidance is based on IRS Publication 502 for the 2025 tax year and may not cover all individual circumstances.