Publication 502 (2008), Medical and Dental Expenses

A

Abortion, Abortion

Acupuncture, Acupuncture

Adopted child's medical expenses, Adopted child.

AGI limitation, Introduction, Community property states.

Alcoholism, Alcoholism

Alternative trade adjustment assistance recipient:

Health coverage tax credit, Alternative TAA workers.

Ambulances, Ambulance

Archer MSAs:

Health coverage tax credit, No double benefit.
Medical expenses paid for decedent from, Decedent

Artificial limbs, Artificial Limb

Artificial teeth, Artificial Teeth

Aspirin, Nonprescription Drugs and Medicines

Assistance (see Tax help)

Assisted living homes, Nursing Home

Athletic club dues, Health Club Dues

Autoette, Wheelchair

Automobiles (see Cars)

B

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

Bandages, Bandages

Basis:

Medical equipment or property (Worksheet D),

Birth control pills, Birth Control Pills

Body scan, Body Scan

Braille books and magazines, Braille Books and Magazines

Breast reconstruction surgery, Breast Reconstruction Surgery

C

Calculation of deduction, What If You Are Reimbursed for Medical Expenses You Did Not Deduct?, How Do You Figure Your Deduction?

Capital expenses, Capital Expenses

Capital expenses:

Improvements to rented property, Improvements to property rented by a person with a disability.
Operation and upkeep, Operation and upkeep.
Worksheet A, Capital expense worksheet.

Cars, Car

Cars:

Out-of-pocket expenses, Car expenses.
Standard medical mileage rates, Car expenses.

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

Children's medical expenses:

Adopted child, Adopted child.
Dependents, Dependent
Health coverage tax credit, Children of divorced parents.

Chiropractors, Chiropractor

Christian Science practitioners, Christian Science Practitioner

Chronically ill persons, Chronically ill individual.

Comments on publication, Comments and suggestions.

Community property states, Community property states.

Computer data banks to track medical information, Medical Information Plan

Contact lenses, Contact Lenses

Controlled substances, Controlled Substances

Cosmetic surgery, Cosmetic Surgery

Credit (see Health coverage tax credit)

Crutches, Crutches

D

Damages, personal injury, Determining gain.

Dancing lessons, Dancing Lessons

Decedents:

Medical and dental expenses, Decedent, What if you pay medical expenses of a deceased spouse or dependent?

Deductible amount, How Much of the Expenses Can You Deduct?

Deductible expenses, Whose Medical Expenses Can You Include?, X-ray

Definition of medical expenses, What Are Medical Expenses?

Dental treatment, Dental Treatment

Dental treatment:

Artificial teeth, Artificial Teeth
Teeth whitening, Teeth Whitening

Dentures, Artificial Teeth

Dependents

Adopted child, Adopted child.
Claimed as a dependent on someone else's return, What if you are claimed as a dependent on someone else's return?
Qualifying child, Dependent
Qualifying relative, Dependent

Dependents:

Disabled dependent care, Disabled Dependent Care Expenses, Dependents with disabilities.
Medical expenses, Dependent
Multiple support agreement, Support claimed under a multiple support agreement.

Diagnostic devices, Diagnostic Devices

Diaper services, Diaper Service

Disabilities, persons with:

Dependent care expenses, Disabled Dependent Care Expenses, Dependents with disabilities.
Improvements to rented property, Improvements to property rented by a person with a disability.
Special education, Special Education

Divorced taxpayers:

Health coverage tax credit for children, Children of divorced parents.
Medical expenses of child, Child of divorced or separated parents.

Drug addiction, Drug Addiction

Drugs (see Medicines)

Dues:

Health club, Health Club Dues

E

Education, special, Special Education

Electrolysis, Cosmetic Surgery

Employer-sponsored health insurance plans, Employer-Sponsored Health Insurance Plan

Employment taxes, Employment taxes.

Equipment (see Medical equipment or property)

Excess reimbursements (see Reimbursements)

Excluded expenses:

Insurance premiums, Insurance Premiums You Cannot Include

Eye surgery, Eye Surgery

Eyeglasses, Eyeglasses

F

Fertility enhancement:

Eggs, temporary storage of, Fertility Enhancement
Fertility, Fertility Enhancement

Figuring the deduction, How Do You Figure and Report the Deduction on Your Tax Return?,

Final return for decedent:

Medical expenses paid, Decedent

Flexible spending account, Flexible Spending Account

Food (see Weight-loss programs)

Form 1040, Schedule A:

Impairment-related work expenses, Where to report.
Medical and dental expenses, Introduction, What Tax Form Do You Use?
Self-employed persons, health insurance costs, Impairment-Related Work Expenses

Form 1040, Schedule C-EZ:

Impairment-related work expenses, Where to report.

Form 1040, Schedule C:

Impairment-related work expenses, Where to report.

Form 1040, Schedule E:

Impairment-related work expenses, Where to report.

Form 1040, Schedule F:

Impairment-related work expenses, Where to report.

Form 1040:

Health coverage tax credit, How To Report
Self-employed persons, health insurance costs, Impairment-Related Work Expenses

Form 1040NR:

Health coverage tax credit, How To Report

Form 1040X:

Amended individual return, What Expenses Can You Include This Year?
Deceased taxpayer, What if the decedent's return had been filed and the medical expenses were not included?

Form 1099-H:

Self-employed persons, health insurance costs, Impairment-Related Work Expenses

Form 2106-EZ:

Impairment-related work expenses, Where to report.

Form 2106:

Impairment-related work expenses, Where to report.

Form 2555-EZ:

Self-employed persons, health insurance costs, Impairment-Related Work Expenses

Form 2555:

Self-employed persons, health insurance costs, Impairment-Related Work Expenses

Form 8453:

Health coverage tax credit, How To Report

Form 8885:

Health coverage tax credit, How To Report
Self-employed persons, health insurance costs, Impairment-Related Work Expenses

Founder's fee (see Lifetime care, advance payments)

Free tax services, How To Get Tax Help

Funeral expenses, Funeral Expenses

Future medical care, Payments for future medical care., Future Medical Care

G

Glasses, Eyeglasses
Guide dog or other animal, Guide Dog or Other Service Animal

H

Hair:

Removal, Cosmetic Surgery
Transplants, Cosmetic Surgery
Wigs, Wig

Health club dues, Health Club Dues

Health coverage tax credit, Health Coverage Tax Credit

Advance payments, Advance Payments

Children of divorced parents, Health Coverage Tax Credit

PBGC pension recipient

Lump-sum payment, PBGC Pension Recipient

Health coverage tax credit:

Alternative TAA recipient, Who Can Take This Credit?

Alternative TAA workers, Alternative TAA workers.

Archer MSAs, No double benefit.

Eligible coverage month, Eligible Coverage Month

Insurance that covers other individuals, Insurance that covers other individuals.

Legally separated, Legally separated.

Married persons filing separate returns, Qualifying Family Member

Nonqualified health insurance, Nonqualified Health Insurance

Other specified coverage

Benefits from the Veterans Administration, Other Specified Coverage

PBGC pension recipient, Who Can Take This Credit?

Qualified health insurance, Qualified Health Insurance

Qualifying family member, Qualifying Family Member

Refundable credit, Refundable Credit

Reporting, How To Report

State-qualified health insurance, State-qualified health insurance.

TAA recipient, Who Can Take This Credit?

Health institutes, Health Institute

Health insurance

Credit (see Health coverage tax credit)
Reimbursements (see Reimbursements)

Health insurance:

Employer-sponsored plan, Employer-Sponsored Health Insurance Plan

Premiums:

Deductible, Insurance Premiums
Nondeductible, Insurance Premiums You Cannot Include
Paid by employer, Premiums paid by your employer.
Paid by employer and you, Premiums paid by you and your employer.
Paid by you, Premiums paid by you.
Prepaid, Prepaid Insurance Premiums
Unused sick leave used to pay, Unused Sick Leave Used To Pay Premiums

Self-employed persons, Impairment-Related Work Expenses

Health maintenance organizations (HMOs), Health Maintenance Organization (HMO)

Health reimbursement arrangements (HRAs), Health reimbursement arrangement (HRA).

Health Savings Accounts (HSAs):

Payments from, Health Savings Accounts

Hearing aids, Hearing Aids

Hearing-impaired persons:

Guide dog or other animal for, Guide Dog or Other Service Animal

Help (see Tax help)

HMOs (Health maintenance organizations), Health Maintenance Organization (HMO)

Home care (see Nursing services)

Home improvements (see Capital expenses)

Hospital services, Hospital Services

Hotels, Lodging

Household help, Household Help

HRAs (Health reimbursement arrangements), Health reimbursement arrangement (HRA).

I

Illegal operations and treatments, Illegal Operations and Treatments

Illegal substances, Controlled Substances

Impairment-related work expenses, Workers' compensation.

Impairment-related work expenses:, Impairment-related expenses defined.

Reporting of, Where to report.

In vitro fertilization, Fertility Enhancement

Insulin, Nonprescription Drugs and Medicines

Insurance (see Health insurance)

Intellectually and developmentally disabled persons:

Mentally retarded, Intellectually and Developmentally Disabled, Special Home for
Special homes for, Intellectually and Developmentally Disabled, Special Home for

L

Laboratory fees, Laboratory Fees

Laser eye surgery, Eye Surgery

Lead-based paint removal, Lead-Based Paint Removal

Learning disabilities, Special Education

Legal fees, Legal Fees

Lessons, dancing and swimming, Dancing Lessons

Lifetime care:

Advance payments for, Lifetime Care—Advance Payments

Lodging, Lodging

Lodging:, Trips

(see also Trips)

Long-term care, Long-Term Care

Long-term care:

Chronically ill individuals, Chronically ill individual.
Maintenance and personal care services, Maintenance and personal care services.
Qualified insurance contracts, Qualified Long-Term Care Insurance Contracts
Qualified services, Qualified Long-Term Care Services

M

Maintenance and personal care services, Maintenance and personal care services.

Maternity clothes, Maternity Clothes

Meals, Meals

Meals:, Weight-Loss Program

(see also Weight-loss programs)

Medical conferences, Medical Conferences

Medical equipment or property:

Adjusted basis (Worksheet D),
Gain or loss (Worksheet E),
Sale of,

Medical expense records, How Do You Figure Your Deduction?

Medical information plans, Medical Information Plan

Medical savings accounts (MSAs), Medical Savings Account (MSA)

Medicare

Medicare D, deductible expense, Medicare D

Medicare:

Medicare A, deductible expense, Medicare A
Medicare B, deductible expense, Medicare B

Medicines, Medicines

Medicines:

Imported, Imported medicines and drugs., Medicines and Drugs From Other Countries
Nonprescription drugs and medicines, Nonprescription Drugs and Medicines

Mileage rates, What's New

Missing children:

Photographs of, included in IRS publications, Reminder

More information (see Tax help)

Multiple support agreements, Support claimed under a multiple support agreement.

N

Nondeductible expenses, What Expenses Are Not Includible?, Weight-Loss Program

Nonprescription drugs and medicines, Nonprescription Drugs and Medicines

Nursing homes, Nursing Home

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

Nursing services:

Chronically ill individuals, Chronically ill individual.

Nutritional supplements, Nutritional Supplements

O

Operations, Operations

Operations:

Cosmetic surgery, Cosmetic Surgery
Eye surgery, Eye Surgery
Illegal operations and treatments, Illegal Operations and Treatments

Optometrist services, Eyeglasses

Organ donors, Transplants

Osteopaths, Osteopath

Oxygen, Oxygen

P

Paint removal, for lead-based, Lead-Based Paint Removal
Parking fees and tolls, Car expenses.
Personal injury damages, Damages for Personal Injuries
Personal use items, Personal Use Items
Physical examination, Physical Examination
Physical therapy, Therapy
Plastic surgery, Cosmetic Surgery
Pregnancy test kit, Pregnancy Test Kit
Premiums (see Health insurance)
Prepaid insurance premiums, Prepaid Insurance Premiums
Prosthesis, Artificial Limb
Psychiatric care, Psychiatric Care
Psychoanalysis, Psychoanalysis
Psychologists, Psychologist
Publications (see Tax help)

R

Radial keratotomy, Eye Surgery

Recordkeeping, How Do You Figure Your Deduction?

Rehabilitation facilities, Nursing Home

Reimbursements, How Do You Treat Reimbursements?, What If You Are Reimbursed for Medical Expenses You Did Not Deduct?

Reimbursements:

Excess includible in income:

When more than one policy (Worksheet C), More than one policy.
When one policy (Worksheet B),

Excess may be taxable (Figure 1), What If Your Insurance Reimbursement Is More Than Your Medical Expenses?

Health Reimbursement Arrangement (HRA), Health reimbursement arrangement (HRA).

Insurance, Insurance Reimbursement, What If Your Insurance Reimbursement Is More Than Your Medical Expenses?

Medical expenses not deducted, What If You Receive Insurance Reimbursement in a Later Year?

More than one policy, More than one policy.

Received in later year, What If You Are Reimbursed for Medical Expenses You Did Not Deduct?

Rental property:

Improvements to, Improvements to property rented by a person with a disability.

Reporting

Medical deduction (see Form 1040, Schedule A)

Reporting:

Health coverage tax credit, How To Report
Impairment-related work expenses, Where to report.
Medical and dental expenses, What If You Are Reimbursed for Medical Expenses You Did Not Deduct?
Self-employed persons, health insurance costs, Impairment-Related Work Expenses

S

Sale of medical equipment or property, Sale of Medical Equipment or Property, Determining gain.

Sale of medical equipment or property:

Adjusted basis (Worksheet D),
Gain or loss (Worksheet E),

Schedules (see Form 1040)

Seeing-eye dogs, Guide Dog or Other Service Animal

Self-employed persons:

Health coverage tax credit, No double benefit.
Health insurance costs, Health Insurance Costs for Self-Employed Persons

Senior housing, Nursing Home

Separate returns:

Community property states, Community property states.
Medical and dental expenses, Separate returns.

Separated taxpayers:

Health coverage tax credit, Legally separated.
Medical expenses of child, Child of divorced or separated parents.

Sick leave:

Used to pay health insurance premiums, Unused Sick Leave Used To Pay Premiums

Special education, Special Education

Spouse's medical expenses, Spouse

Spouse's medical expenses:

Deceased spouse, What if you pay medical expenses of a deceased spouse or dependent?

Standard medical mileage rates, What's New

Sterilization, Sterilization

Stop-smoking programs, Stop-Smoking Programs

Suggestions for publication, Comments and suggestions.

Surgery (see Operations)

Swimming lessons, Dancing Lessons

T

Tables and figures:

Medical equipment or property:

Adjusted basis (Worksheet D),
Gain or loss (Worksheet E),

Reimbursements, excess includible in income:

When more than one policy (Worksheet C), More than one policy.
When one policy (Worksheet B),

Reimbursements, excess may be taxable (Figure 1), What If Your Insurance Reimbursement Is More Than Your Medical Expenses?

Tax help, How To Get Tax Help

Taxpayer Advocate, Contacting your Taxpayer Advocate.

Teeth:

Artificial, Artificial Teeth
Dental treatment, Dental Treatment
Whitening, Teeth Whitening

Telephone, Telephone

Television, Television

Therapy, Therapy

Transplants, Transplants

Travel and transportation expenses, Transportation

Travel and transportation expenses:

Car expenses, Car expenses.
Includible expenses, You can include:, Transportation expenses you cannot include.
Parking fees and tolls, Car expenses.
Standard medical mileage rate, What's New

Trips, Trips

TTY/TDD information, How To Get Tax Help

Tuition, Tuition

V

Vasectomy, Vasectomy

Veterinary fees, Veterinary Fees

Vision correction surgery, Eye Surgery

Visually-impaired persons:

Guide dog or other animal for, Guide Dog or Other Service Animal

W

Weight-loss programs, Weight-Loss Program, Weight-Loss Program

What's new:

Diagnostic medical tests, What's New
Standard mileage rate, What's New

Wheelchairs, Wheelchair

Wigs, Wig

Work expenses:

Disabled dependent care, Disabled Dependent Care Expenses
Impairment-related, Impairment-Related Work Expenses

Workers' compensation, Workers' compensation.

Worksheets:

Capital expenses (Worksheet A), Capital expense worksheet.

Medical equipment or property:

Adjusted basis (Worksheet D),
Gain or loss (Worksheet E),

Reimbursements, excess includible in income:

When more than one policy (Worksheet C), More than one policy.
When one policy (Worksheet B),

X

X-rays, X-ray

Index

A

B

C

D

E

F

G

H

I

L

M

N

O

P

R

S

T

V

W

X