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            Department of the Treasury
            Internal Revenue Service
                                                              Future Developments
                                                              For  the  latest  information  about  developments  related  to 
Publication 502                                               Pub.  502,  such  as  legislation  enacted  after  it  was 
Cat. No. 15002Q                                               published, go to IRS.gov/Pub502.

Medical and                                                   What's New
                                                              Standard  mileage  rate. The  standard  mileage  rate  al-
Dental                                                        lowed for operating expenses for a car when you use it for 
                                                              medical  reasons  is  22  cents  a  mile.  See Transportation 
                                                              under What Medical Expenses Are Includible, later.
Expenses

For use in preparing                                          Reminders
2023 Returns                                                  Photographs of missing children.     The IRS is a proud 
                                                              partner  with  the National  Center  for  Missing  &  Exploited 
                                                              Children® (NCMEC). Photographs of missing children se-
                                                              lected by the Center may appear in this publication on pa-
                                                              ges  that  would  otherwise  be  blank.  You  can  help  bring 
                                                              these  children  home  by  looking  at  the  photographs  and 
                                                              calling 800-THE-LOST (800-843-5678) if you recognize a 
                                                              child.

                                                              Introduction
                                                              This publication explains the itemized deduction for medi-
                                                              cal  and  dental  expenses  that  you  claim  on  Schedule  A 
                                                              (Form 1040). It discusses what expenses, and whose ex-
                                                              penses, you can and can't include in figuring the deduc-
                                                              tion. It explains how to treat reimbursements and how to 
                                                              figure the deduction. It also tells you how to report the de-
                                                              duction on your tax return and what to do if you sell medi-
                                                              cal property or receive damages for a personal injury.
                                                              Medical expenses include dental expenses, and in this 
                                                              publication the term “medical expenses” is often used to 
                                                              refer to medical and dental expenses.
                                                              You  can  deduct  on  Schedule  A  (Form  1040)  only  the 
                                                              part  of  your  medical  and  dental  expenses  that  is  more 
                                                              than 7.5% of your adjusted gross income (AGI).
                                                              This  publication  also  explains  how  to  treat  impair-
                                                              ment-related work expenses and health insurance premi-
                                                              ums if you are self-employed.
                                                              Pub. 502 covers many common medical expenses but 
                                                              not every possible medical expense. If you can't find the 
                                                              expense you are looking for, refer to the definition of medi-
                                                              cal expenses under What Are Medical Expenses, later.
                                                              See How To Get Tax Help near the end of this publica-
                                                              tion for information about getting publications and forms.

                                                              Comments  and  suggestions.     We  welcome  your  com-
                                                              ments  about  this  publication  and  suggestions  for  future 
                                                              editions.
Get forms and other information faster and easier at:         You  can  send  us  comments  through                      IRS.gov/
• IRS.gov (English)         • IRS.gov/Korean (한국어) 
• IRS.gov/Spanish (Español) • IRS.gov/Russian (Pусский)       FormComments. Or, you can write to the Internal Revenue 
• IRS.gov/Chinese (中文)      • IRS.gov/Vietnamese (Tiếng Việt) 

Dec 21, 2023

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Service, Tax Forms and Publications, 1111 Constitution Medical expenses also include amounts paid for qualified
Ave. NW, IR-6526, Washington, DC 20224. long-term care services and limited amounts paid for any
Although we can’t respond individually to each com- qualified long-term care insurance contract.
ment received, we do appreciate your feedback and will
consider your comments and suggestions as we revise
our tax forms, instructions, and publications. Don’t send
What Expenses Can You
tax questions, tax returns, or payments to the above ad-
dress. Include This Year?
Getting answers to your tax questions. If you have
a tax question not answered by this publication or the How You can include only the medical and dental expenses
To Get Tax Help section at the end of this publication, go you paid this year, but generally not payments for medical
to the IRS Interactive Tax Assistant page at IRS.gov/ or dental care you will receive in a future year. (But see
Help/ITA where you can find topics by using the search Decedent under Whose Medical Expenses Can You In-
feature or viewing the categories listed. clude, later, for an exception.) This is not the rule for deter-
mining whether an expense can be reimbursed by a flexi-
Getting tax forms, instructions, and publications. ble spending arrangement (FSA). If you pay medical
Go to IRS.gov/Forms to download current and prior-year expenses by check, the day you mail or deliver the check
forms, instructions, and publications. is generally the date of payment. If you use a
Ordering tax forms, instructions, and publications. “pay-by-phone” or “online” account to pay your medical
Go to IRS.gov/OrderForms to order current forms, instruc- expenses, the date reported on the statement of the finan-
tions, and publications; call 800-829-3676 to order cial institution showing when payment was made is the
prior-year forms and instructions. The IRS will process date of payment. If you use a credit card, include medical
your order for forms and publications as soon as possible. expenses you charge to your credit card in the year the
Don’t resubmit requests you’ve already sent us. You can charge is made, not when you actually pay the amount
get forms and publications faster online. charged.
If you didn't claim a medical or dental expense that
Useful Items would have been deductible in an earlier year, you can file
You may want to see: Form 1040-X, Amended U.S. Individual Income Tax Re-
turn, to claim a refund for the year in which you overlooked
Publication the expense. Don't claim the expense on this year's return.
Generally, a claim for refund must be filed within 3 years
969 969 Health Savings Accounts and Other
from the date the original return was filed or within 2 years
Tax-Favored Health Plans
from the time the tax was paid, whichever is later.
Forms (and Instructions) You can't include medical expenses that were paid by
1040 1040 U.S. Individual Income Tax Return insurance companies or other sources. This is true
whether the payments were made directly to you, to the
1040-SR 1040-SR U.S. Tax Return for Seniors patient, or to the provider of the medical services.
Schedule A (Form 1040) Schedule A (Form 1040) Itemized Deductions
Separate returns. If you and your spouse live in a non-
8962 8962 Premium Tax Credit (PTC) community property state and file separate returns, each
of you can include only the medical expenses each ac-
tually paid. Any medical expenses paid out of a joint
checking account in which you and your spouse have the
What Are Medical Expenses?
same interest are considered to have been paid equally by
Medical expenses are the costs of diagnosis, cure, mitiga- each of you, unless you can show otherwise.
tion, treatment, or prevention of disease, and for the pur- Community property states. If you and your spouse
pose of affecting any part or function of the body. These live in a community property state and file separate re-
expenses include payments for legal medical services turns or are registered domestic partners in Nevada,
rendered by physicians, surgeons, dentists, and other Washington, or California, any medical expenses paid out
medical practitioners. They include the costs of equip- of community funds are divided equally. Generally, each of
ment, supplies, and diagnostic devices needed for these you should include half the expenses. If medical expenses
purposes. are paid out of the separate funds of one individual, only
Medical care expenses must be primarily to alleviate or the individual who paid the medical expenses can include
prevent a physical or mental disability or illness. They them. If you live in a community property state and aren't
don't include expenses that are merely beneficial to gen- filing a joint return, see Pub. 555, Community Property.
eral health, such as vitamins or a vacation.
Medical expenses include the premiums you pay for in-
surance that covers the expenses of medical care, and the
amounts you pay for transportation to get medical care.

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2. The person was a U.S. citizen or national or a resident
of the United States, Canada, or Mexico. If your quali-
How Much of the Expenses fying child was adopted, see Exception for adopted
child, later.
Can You Deduct?
You can include medical expenses you paid for an individ-
Generally, you can deduct on Schedule A (Form 1040) ual that would have been your dependent except that:
only the amount of your medical and dental expenses that
is more than 7.5% of your AGI. 1. The person received gross income of $4,700 or more
in 2023;
2. The person filed a joint return for 2023; or
Whose Medical Expenses 3. You, or your spouse if filing jointly, could be claimed
as a dependent on someone else's 2023 return.
Can You Include?
Exception for adopted child. If you are a U.S. citizen or
You can generally include medical expenses you pay for national and your adopted child lived with you as a mem-
yourself, as well as those you pay for someone who was ber of your household for 2023, that child doesn't have to
your spouse or your dependent either when the services be a U.S. citizen or national, or a resident of the United
were provided or when you paid for them. There are differ- States, Canada, or Mexico.
ent rules for decedents and for individuals who are the
subject of multiple support agreements. See Support Qualifying Child
claimed under a multiple support agreement, later, under
Qualifying Relative. A qualifying child is a child who:
1. Is your son, daughter, stepchild, foster child, brother,
Spouse sister, stepbrother, stepsister, half brother, half sister,
or a descendant of any of them (for example, your
You can include medical expenses you paid for your grandchild, niece, or nephew);
spouse. To include these expenses, you must have been
married either at the time your spouse received the medi- 2. Was:
cal services or at the time you paid the medical expenses. a. Under age 19 at the end of 2023 and younger than
you (or your spouse if filing jointly),
Example 1. Your spouse received medical treatment
before you were married. You paid for the treatment after b. Under age 24 at the end of 2023, a full-time stu-
getting married. You can include these expenses in figur- dent, and younger than you (or your spouse if filing
ing your medical expense deduction even if you and your jointly), or
spouse file separate returns.
If your spouse had paid the expenses, you couldn't in- c. Any age and permanently and totally disabled;
clude your spouse’s expenses on your separate return. 3. Lived with you for more than half of 2023;
The amounts your spouse paid during the year would be
included on their separate return. If you filed a joint return, 4. Didn't provide over half of their own support for 2023;
the medical expenses both of you paid during the year and
would be used to figure the medical expense deduction. 5. Didn't file a joint return, other than to claim a refund.

Example 2. This year, you paid medical expenses for Adopted child. A legally adopted child is treated as your
your spouse, Kitt, who died last year. You married Royal own child. This child includes a child lawfully placed with
this year and the two of you file a joint return. Because you you for legal adoption.
were married to Kitt when Kitt received the medical serv- You can include medical expenses that you paid for a
ices, you can include those expenses in figuring your child before adoption if the child qualified as your depend-
medical expense deduction for this year. ent when the medical services were provided or when the
expenses were paid.
Dependent If you pay back an adoption agency or other persons for
medical expenses they paid under an agreement with you,
You can include medical expenses you paid for your de- you are treated as having paid those expenses provided
pendent. For you to include these expenses, the person you clearly substantiate that the payment is directly attrib-
must have been your dependent either at the time the utable to the medical care of the child.
medical services were provided or at the time you paid the But if you pay the agency or other person for medical
expenses. A person generally qualifies as your dependent care that was provided and paid for before adoption nego-
for purposes of the medical expense deduction if both of tiations began, you can't include them as medical expen-
the following requirements are met. ses.

1. The person was a qualifying child (defined later) or a
qualifying relative (defined later).

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You may be able to take a credit for other expen- half of a qualifying relative's support under a multiple sup-
TIP ses related to an adoption. See the Instructions port agreement, you can include medical expenses you
for Form 8839, Qualified Adoption Expenses, for pay for that person. A multiple support agreement is used
more information. when two or more people provide more than half of a per-
son's support, but no one alone provides more than half.
Child of divorced or separated parents. For purposes Any medical expenses paid by others who joined you in
of the medical and dental expenses deduction, a child of the agreement can't be included as medical expenses by
divorced or separated parents can be treated as a de- anyone. However, you can include the entire unreim-
pendent of both parents. Each parent can include the bursed amount you paid for medical expenses.
medical expenses they pay for the child if:
Example. You and your three siblings each provide
1. The child is in the custody of one or both parents for one-fourth of your parent’s total support. Under a multiple
more than half the year; support agreement, you treat your parent as your depend-
ent. You paid all of your parent’s medical expenses. Your
2. The child receives over half of the child’s support dur-
siblings repaid you for three-fourths of these expenses. In
ing the year from the parents; and
figuring your medical expense deduction, you can include
3. The child's parents: only one-fourth of your parent’s medical expenses. Your
siblings can't include any part of the expenses. However, if
a. Are divorced or legally separated under a decree
you and your siblings share the nonmedical support items
of divorce or separate maintenance,
and you separately pay all of your parent’s medical expen-
b. Are separated under a written separation agree- ses, you can include the unreimbursed amount you paid
ment, or for your parent’s medical expenses in your medical expen-
ses.
c. Live apart at all times during the last 6 months of
the year.
Decedent
This doesn't apply if the child's dependency is being
claimed under a multiple support agreement (discussed Medical expenses paid before death by the decedent are
later). included in figuring any deduction for medical and dental
expenses on the decedent's final income tax return. This
Qualifying Relative includes expenses for the decedent's spouse and de-
pendents as well as for the decedent.
A qualifying relative is a person:
1. Who is your: The survivor or personal representative of a decedent
can choose to treat certain expenses paid by the dece-
a. Son, daughter, stepchild, or foster child, or a de- dent's estate for the decedent's medical care as paid by
scendant of any of them (for example, your grand- the decedent at the time the medical services were provi-
child), ded. The expenses must be paid within the 1-year period
b. Brother, sister, half brother, half sister, or a son or beginning with the day after the date of death. If you are
daughter of any of them, the survivor or personal representative making this choice,
you must attach a statement to the decedent's Form 1040
c. Father, mother, or an ancestor or sibling of either or 1040-SR (or the decedent's amended return, Form
of them (for example, your grandmother, grandfa- 1040-X) saying that the expenses haven't been and won't
ther, aunt, or uncle), be claimed on the estate tax return.
d. Stepbrother, stepsister, stepfather, stepmother, Qualified medical expenses paid before death by
son-in-law, daughter-in-law, father-in-law, ! the decedent aren't deductible if paid with a
mother-in-law, brother-in-law, or sister-in-law, or CAUTION tax-free distribution from any Archer MSA, Medi-
e. Any other person (other than your spouse) who care Advantage MSA, or health savings account.
lived with you all year as a member of your house-
hold if your relationship didn't violate local law, What if the decedent's return had been filed and the
medical expenses weren't included? Form 1040-X
2. Who wasn't a qualifying child (see Qualifying Child, can be filed for the year or years the expenses are treated
earlier) of any taxpayer for 2023, and as paid, unless the period for claiming a refund has
3. For whom you provided over half of the support in passed. Generally, a claim for refund must be filed within 3
2023. But see Child of divorced or separated parents, years of the date the original return was filed, or within 2
earlier, Support claimed under a multiple support years from the time the tax was paid, whichever date is
agreement next, and Kidnapped child under Qualify- later.
ing Relative in Pub. 501, Dependents, Standard De-
duction, and Filing Information. Example. Hudson properly filed a 2022 income tax re-
turn. Hudson died in 2023 with unpaid medical expenses
Support claimed under a multiple support agree- of $1,500 from 2022 and $1,800 in 2023. If the expenses
ment. If you are considered to have provided more than are paid within the 1-year period, Hudson’s survivor or

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personal representative can file an amended return for Annual Physical Examination
2022 claiming a deduction based on the $1,500 medical
expenses. The $1,800 of medical expenses from 2023 See Physical Examination, later.
can be included on the decedent's final return for 2023.
What if you pay medical expenses of a deceased Artificial Limb
spouse or dependent? If you paid medical expenses for
your deceased spouse or dependent, include them as You can include in medical expenses the amount you pay
medical expenses on your Schedule A (Form 1040) in the for an artificial limb.
year paid, whether they are paid before or after the dece-
dent's death. The expenses can be included if the person Artificial Teeth
was your spouse or dependent either at the time the medi-
cal services were provided or at the time you paid the ex- You can include in medical expenses the amount you pay
penses. for artificial teeth.

Bandages
What Medical Expenses Are
You can include in medical expenses the cost of medical
Includible? supplies such as bandages.

Following is a list of items that you can include in figuring Birth Control Pills
your medical expense deduction. The items are listed in
alphabetical order. You can include in medical expenses the amount you pay
for birth control pills prescribed by a doctor.
This list doesn't include all possible medical expenses.
To determine if an expense not listed can be included in
figuring your medical expense deduction, see What Are Body Scan
Medical Expenses, earlier.
You can include in medical expenses the cost of an elec-
tronic body scan.
Abortion
You can include in medical expenses the amount you pay Braille Books and Magazines
for a legal abortion.
You can include in medical expenses the part of the cost
of Braille books and magazines for use by a visually im-
Acupuncture paired person that is more than the cost of regular printed
editions.
You can include in medical expenses the amount you pay
for acupuncture.
Breast Pumps and Supplies

Alcoholism You can include in medical expenses the cost of breast
pumps and supplies that assist lactation. This doesn’t in-
You can include in medical expenses amounts you pay for clude the costs of excess bottles for food storage.
an inpatient's treatment at a therapeutic center for alcohol
addiction. This includes meals and lodging provided by
Breast Reconstruction Surgery
the center during treatment.
You can include in medical expenses the amounts you pay
You can also include in medical expenses amounts you
for breast reconstruction surgery, as well as breast pros-
pay for transportation to and from alcohol recovery sup-
thesis, following a mastectomy for cancer. See Cosmetic
port organization (for example, Alcoholics Anonymous)
Surgery, later.
meetings in your community if the attendance is pursuant
to competent medical advice that membership in the alco-
hol recovery support organization is necessary for the Capital Expenses
treatment of a disease involving the excessive use of alco-
hol. You can include in medical expenses amounts you pay for
special equipment installed in a home, or for improve-
ments, if their main purpose is medical care for you, your
Ambulance
spouse, or your dependent. The cost of permanent im-
provements that increase the value of your property may
You can include in medical expenses amounts you pay for
be partly included as a medical expense. The cost of the
ambulance service.
improvement is reduced by the increase in the value of
your property. The difference is a medical expense. If the

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value of your property isn't increased by the improvement, Worksheet A. Capital Expense
the entire cost is included as a medical expense. Worksheet
Certain improvements made to accommodate a home Keep for Your Records
to your disabled condition, or that of your spouse or your Instructions: Use this worksheet to figure the amount, if any, of your
dependents who live with you, don't usually increase the medical expenses due to a home improvement.
value of the home and the cost can be included in full as
medical expenses. These improvements include, but 1. Enter the amount you paid for the home
aren't limited to, the following items. improvement . . . . . . . . . . . . . . . . . . . . . . . . . . 1.
• Constructing entrance or exit ramps for your home. 2. Enter the value of your home
• Widening doorways at entrances or exits to your immediately after the
improvement . . . . . . . . . . . . . . . 2.
home.
3. Enter the value of your home
• Widening or otherwise modifying hallways and interior
immediately before the
doorways.
improvement . . . . . . . . . . . . . . . 3.
• Installing railings, support bars, or other modifications 4. Subtract line 3 from line 2. This is the
to bathrooms. increase in the value of your home due to the
• Lowering or modifying kitchen cabinets and equip- improvement . . . . . . . . . . . . . . . . . . . . . . . . . . 4.
ment. • If line 4 is more than or equal to line 1, you
• Moving or modifying electrical outlets and fixtures. have no medical expenses due to the home
improvement; stop here.
• Installing porch lifts and other forms of lifts (but eleva-
tors generally add value to the house). • If line 4 is less than line 1, go to line 5.
• Modifying fire alarms, smoke detectors, and other 5. Subtract line 4 from line 1. These are your
warning systems. medical expenses due to the home
improvement . . . . . . . . . . . . . . . . . . . . . . . . . . 5.
• Modifying stairways.
• Adding handrails or grab bars anywhere (whether or
not in bathrooms).
Operation and upkeep. Amounts you pay for operation
• Modifying hardware on doors. and upkeep of a capital asset qualify as medical expenses
• Modifying areas in front of entrance and exit door- as long as the main reason for them is medical care. This
ways. rule applies even if none or only part of the original cost of
the capital asset qualified as a medical care expense.
• Grading the ground to provide access to the resi-
dence. Improvements to property rented by a person with a
disability. Amounts paid to buy and install special plumb-
Only reasonable costs to accommodate a home to your ing fixtures for a person with a disability, mainly for medi-
disabled condition are considered medical care. Addi- cal reasons, in a rented house are medical expenses.
tional costs for personal motives, such as for architectural
or aesthetic reasons, aren't medical expenses. Example. You have arthritis and a heart condition. You
can't climb stairs or get into a bathtub. On the doctor's ad-
Capital expense worksheet. Use Worksheet A to figure vice, you install a bathroom with a shower stall on the first
the amount of your capital expense to include in your floor of your two-story rented house. The landlord didn't
medical expenses. pay any of the cost of buying and installing the special
plumbing and didn't lower the rent. You can include the
entire amount you paid as medical expenses.

Car

You can include in medical expenses the cost of special
hand controls and other special equipment installed in a
car for the use of a person with a disability.

Special design. You can include in medical expenses
the difference between the cost of a regular car and a car
specially designed to hold a wheelchair.

Cost of operation. The includible costs of using a car for
medical reasons are explained under Transportation, later.

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Chiropractor Drug Addiction

You can include in medical expenses fees you pay to a You can include in medical expenses amounts you pay for
chiropractor for medical care. an inpatient's treatment at a therapeutic center for drug
addiction. This includes meals and lodging provided by
the center during treatment.
Christian Science Practitioner
You can also include in medical expenses amounts you
You can include in medical expenses fees you pay to pay for transportation to and from drug treatment meetings
Christian Science practitioners for medical care. in your community if the attendance is pursuant to compe-
tent medical advice that the membership is necessary for
Contact Lenses the treatment of a disease involving the excessive use of
drugs.
You can include in medical expenses amounts you pay for
contact lenses needed for medical reasons. You can also Drugs
include the cost of equipment and materials required for
using contact lenses, such as saline solution and enzyme See Medicines, later.
cleaner. See Eyeglasses and Eye Surgery, later.
Eye Exam
Crutches
You can include in medical expenses the amount you pay
You can include in medical expenses the amount you pay for eye examinations.
to buy or rent crutches.
Eyeglasses
Dental Treatment
You can include in medical expenses amounts you pay for
eyeglasses and contact lenses needed for medical rea-
You can include in medical expenses the amounts you pay
sons. See Contact Lenses, earlier, for more information.
for the prevention and alleviation of dental disease. Pre-
ventive treatment includes the services of a dental hygien-
ist or dentist for such procedures as teeth cleaning, the Eye Surgery
application of sealants, and fluoride treatments to prevent
tooth decay. Treatment to alleviate dental disease includes You can include in medical expenses the amount you pay
services of a dentist for procedures such as X-rays, fil- for eye surgery to treat defective vision, such as laser eye
lings, braces, extractions, dentures, and other dental ail- surgery or radial keratotomy.
ments. But see Teeth Whitening under What Expenses
Aren't Includible, later. Fertility Enhancement

Diagnostic Devices You can include in medical expenses the cost of the fol-
lowing procedures performed on yourself, your spouse, or
You can include in medical expenses the cost of devices your dependent to overcome an inability to have children.
used in diagnosing and treating illness and disease. • Procedures such as in vitro fertilization (including tem-
porary storage of eggs or sperm).
Example. You have diabetes and use a blood sugar
test kit to monitor your blood sugar level. You can include • Surgery, including an operation to reverse prior sur-
the cost of the blood sugar test kit in your medical expen- gery that prevented the person operated on from hav-
ses. ing children.
But see Surrogacy Expenses under What Expenses
Disabled Dependent Care Expenses Aren’t Includible, later.

Some disabled dependent care expenses may qualify as Founder's Fee
either:
See Lifetime Care—Advance Payments, later.
• Medical expenses, or

• Work-related expenses for purposes of taking a credit Guide Dog or Other Service Animal
for dependent care. See Pub. 503, Child and Depend-
ent Care Expenses. You can include in medical expenses the costs of buying,
You can choose to apply them either way as long as you training, and maintaining a guide dog or other service ani-
don't use the same expenses to claim both a credit and a mal to assist a visually impaired or hearing disabled per-
medical expense deduction. son, or a person with other physical disabilities. In general,
this includes any costs, such as food, grooming, and

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veterinary care, incurred in maintaining the health and vi- If you have a policy that provides payments for other
tality of the service animal so that it may perform its duties. than medical care, you can include the premiums for the
medical care part of the policy if the charge for the medi-
Health Institute cal part is reasonable. The cost of the medical part must
be separately stated in the insurance contract or given to
You can include in medical expenses fees you pay for you in a separate statement.
treatment at a health institute only if the treatment is pre-
scribed by a physician and the physician issues a state- Employer-Sponsored Health Insurance Plan
ment that the treatment is necessary to alleviate a physical
or mental disability or illness of the individual receiving the Don't include in your medical and dental expenses any in-
treatment. surance premiums paid by an employer-sponsored health
insurance plan unless the premiums are included on your
Health Maintenance Form W-2, Wage and Tax Statement. Also, don't include
any other medical and dental expenses paid by the plan
Organization (HMO) unless the amount paid is included on your Form W-2.

You can include in medical expenses amounts you pay to Example. You are a federal employee participating in
entitle you, your spouse, or a dependent to receive medi- the premium conversion plan of the Federal Employee
cal care from an HMO. These amounts are treated as Health Benefits (FEHB) program. Your share of the FEHB
medical insurance premiums. See Insurance Premiums, premium is paid by making a pre-tax reduction in your sal-
later. ary. Because you are an employee whose insurance pre-
miums are paid with money that is never included in your
Hearing Aids gross income, you can't deduct the premiums paid with
that money.
You can include in medical expenses the cost of a hearing
aid and batteries, repairs, and maintenance needed to op- Long-term care services. Contributions made by your
erate it. employer to provide coverage for qualified long-term care
services under a flexible spending or similar arrangement
Home Care must be included in your income. This amount will be re-
ported as wages on your Form W-2.
See Nursing Services, later.
Retired public safety officers. If you are a retired pub-
lic safety officer, don't include as medical expenses any
Home Improvements health or long-term care insurance premiums that you
elected to have paid with tax-free distributions from a re-
See Capital Expenses, earlier. tirement plan. This applies only to distributions that would
otherwise be included in income.
Hospital Services
Health reimbursement arrangement (HRA). If you
You can include in medical expenses amounts you pay for have medical expenses that are reimbursed by a health
the cost of inpatient care at a hospital or similar institution reimbursement arrangement, you can't include those ex-
if a principal reason for being there is to receive medical penses in your medical expenses.
care. This includes amounts paid for meals and lodging.
Also see Lodging, later. Medicare Part A

Insurance Premiums If you are covered under social security (or if you are a
government employee who paid Medicare tax), you are
You can include in medical expenses insurance premiums enrolled in Medicare Part A. The payroll tax paid for Medi-
you pay for policies that cover medical care. You can't in- care Part A isn't a medical expense.
clude in medical expenses insurance premiums that were
paid and for which you are claiming a credit or deduction. If you aren't covered under social security (or weren't a
Medical care policies can provide payment for treatment government employee who paid Medicare tax), you can
that includes: voluntarily enroll in Medicare Part A. In this situation, you
• Hospitalization, surgical services, X-rays; can include the premiums you paid for Medicare Part A as
a medical expense.
• Prescription drugs and insulin;
• Dental care; Medicare Part B
• Replacement of lost or damaged contact lenses; and
Medicare Part B is a supplemental medical insurance.
• Long-term care (subject to additional limitations). See Premiums you pay for Medicare Part B are a medical ex-
Qualified Long-Term Care Insurance Contracts under pense. Check the information you received from the Social
Long-Term Care, later. Security Administration to find out your premium.

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Medicare Part D                                                        insurance for you, your spouse, and your dependents 
                                                                       isn't stated separately from the part of the premium 
Medicare Part D is a voluntary prescription drug insurance             providing insurance for medical care for others; or
program for persons with Medicare Part A or B. You can                 Health or long-term care insurance if you elected to 
                                                                     •
include as a medical expense premiums you pay for Medi-                pay these premiums with tax-free distributions from a 
care Part D.                                                           retirement plan made directly to the insurance pro-
                                                                       vider and these distributions would otherwise have 
Personal Protective Equipment                                          been included in income.
You can include in medical expenses the amounts you pay              Taxes imposed by any governmental unit, such as Medi-
for  personal  protective  equipment,  such  as  masks,  hand        care taxes, aren't insurance premiums.

sanitizer  and  hand  sanitizing  wipes,  for  the  primary  pur-    Coverage for nondependents.  Generally, you can't de-
pose  of  preventing  the  spread  of  Coronavirus  Disease          duct any additional premium you pay as the result of in-
2019  (COVID-19).  For  more  information,  see  IRS  An-            cluding on your policy someone who isn't your spouse or 
nouncement 2021-7.                                                   dependent, even if that person is your child under age 27. 
                                                                     However,  you  can  deduct  the  additional  premium  if  that 
Prepaid Insurance Premiums                                           person is:
Premiums you pay before you are age 65 for insurance for             • Your child whom you don't claim as a dependent be-
medical  care  for  yourself,  your  spouse,  or  your  depend-        cause of the rules for children of divorced or separa-
ents after you reach age 65 are medical care expenses in               ted parents;
the year paid if they are:                                           • Any person you could have claimed as a dependent 
1. Payable in equal yearly installments or more often;                 on your return except that person received $4,700 or 
  and                                                                  more of gross income or filed a joint return; or
2. Payable for at least 10 years, or until you reach age 65          • Any person you could have claimed as a dependent 
  (but not for less than 5 years).                                     except that you, or your spouse if filing jointly, can be 
                                                                       claimed as a dependent on someone else's 2023 re-
                                                                       turn.
Unused Sick Leave Used To Pay Premiums
                                                                     Also, if you had family coverage when you added this indi-
You must include in gross income cash payments you re-               vidual  to  your  policy  and  your  premiums  didn't  increase, 
ceive at the time of retirement for unused sick leave. You           you can enter on Schedule A (Form 1040) the full amount 
must  also  include  in  gross  income  the  value  of  unused       of your medical and dental insurance premiums.
sick  leave  that,  at  your  option,  your  employer  applies  to 
the cost of your continuing participation in your employer's         Intellectually and Developmentally 
health  plan  after  you  retire.  You  can  include  this  cost  of 
                                                                     Disabled, Special Home for
continuing participation in the health plan as a medical ex-
pense.                                                               You can include in medical expenses the cost of keeping a 
                                                                     person who is intellectually and developmentally disabled 
If you participate in a health plan where your employer 
                                                                     in a special home, not the home of a relative, on the rec-
automatically applies the value of unused sick leave to the 
                                                                     ommendation  of  a  psychiatrist  to  help  the  person  adjust 
cost of your continuing participation in the health plan (and 
                                                                     from life in a mental hospital to community living.
you don't have the option to receive cash), don't include 
the value of the unused sick leave in gross income. You 
can't  include  this  cost  of  continuing  participation  in  that  Laboratory Fees
health plan as a medical expense.
                                                                     You can include in medical expenses the amounts you pay 
                                                                     for laboratory fees that are part of medical care.
Insurance Premiums You Can't Include

You can't include premiums you pay for:                              Lactation Expenses
• Life insurance policies;
                                                                     See Breast Pumps and Supplies, earlier.
• Policies providing payment for loss of earnings;
• Policies for loss of life, limb, sight, etc.;                      Lead-Based Paint Removal
• Policies that pay you a guaranteed amount each week 
                                                                     You can include in medical expenses the cost of removing 
  for a stated number of weeks if you are hospitalized for 
                                                                     lead-based paints from surfaces in your home to prevent a 
  sickness or injury;
                                                                     child who has or had lead poisoning from eating the paint. 
• The part of your car insurance that provides medical               These surfaces must be in poor repair (peeling or crack-
  insurance coverage for all persons injured in or by                ing) or within the child's reach. The cost of repainting the 
  your car because the part of the premium providing                 scraped area isn't a medical expense.

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If, instead of removing the paint, you cover the area with 2. The medical care is provided by a doctor in a licensed
wallboard or paneling, treat these items as capital expen- hospital or in a medical care facility related to, or the
ses. See Capital Expenses, earlier. Don't include the cost equivalent of, a licensed hospital.
of painting the wallboard as a medical expense.
3. The lodging isn't lavish or extravagant under the cir-
cumstances.
Learning Disability
4. There is no significant element of personal pleasure,
See Special Education, later. recreation, or vacation in the travel away from home.
The amount you include in medical expenses for lodg-
Legal Fees ing can't be more than $50 for each night for each person.
You can include lodging for a person traveling with the per-
You can include in medical expenses legal fees you paid son receiving the medical care. For example, if a parent is
that are necessary to authorize treatment for mental ill- traveling with a sick child, up to $100 per night can be in-
ness. However, you can't include in medical expenses cluded as a medical expense for lodging. Meals aren't in-
fees for the management of a guardianship estate, fees for cluded.
conducting the affairs of the person being treated, or other
fees that aren't necessary for medical care. Don't include the cost of lodging while away from home
for medical treatment if that treatment isn't received from a
doctor in a licensed hospital or in a medical care facility re-
Lifetime Care—Advance Payments lated to, or the equivalent of, a licensed hospital or if that
lodging isn't primarily for or essential to the medical care
You can include in medical expenses a part of a life-care
received.
fee or “founder's fee” you pay either monthly or as a lump
sum under an agreement with a retirement home. The part
of the payment you include is the amount properly alloca- Long-Term Care
ble to medical care. The agreement must require that you
You can include in medical expenses amounts paid for
pay a specific fee as a condition for the home's promise to
qualified long-term care services and certain amounts of
provide lifetime care that includes medical care. You can
premiums paid for qualified long-term care insurance con-
use a statement from the retirement home to prove the
tracts.
amount properly allocable to medical care. The statement
must be based either on the home's prior experience or on
information from a comparable home. Qualified Long-Term Care Services

Dependents with disabilities. You can include in medi- Qualified long-term care services are necessary diagnos-
cal expenses advance payments to a private institution for tic, preventive, therapeutic, curing, treating, mitigating, re-
lifetime care, treatment, and training of your physically or habilitative services, and maintenance and personal care
mentally impaired child upon your death or when you be- services (defined later) that are:
come unable to provide care. The payments must be a 1. Required by a chronically ill individual, and
condition for the institution's future acceptance of your
child and must not be refundable. 2. Provided pursuant to a plan of care prescribed by a li-
censed health care practitioner.
Payments for future medical care. Generally, you can't
include in medical expenses current payments for medical Chronically ill individual. An individual is chronically ill
care (including medical insurance) to be provided sub- if, within the previous 12 months, a licensed health care
stantially beyond the end of the year. This rule doesn't ap- practitioner has certified that the individual meets either of
ply in situations where the future care is purchased in con- the following descriptions.
nection with obtaining lifetime care of the type described 1. The individual is unable to perform at least two activi-
earlier. ties of daily living without substantial assistance from
another individual for at least 90 days, due to a loss of
Lodging functional capacity. Activities of daily living are eating,
toileting, transferring, bathing, dressing, and conti-
You can include in medical expenses the cost of meals nence.
and lodging at a hospital or similar institution if a principal
reason for being there is to receive medical care. See 2. The individual requires substantial supervision to be
Nursing Home, later. protected from threats to health and safety due to se-
vere cognitive impairment.
You may be able to include in medical expenses the
cost of lodging not provided in a hospital or similar institu- Maintenance and personal care services. Mainte-
tion. You can include the cost of such lodging while away nance or personal care services is care which has as its
from home if all of the following requirements are met. primary purpose the providing of a chronically ill individual
with needed assistance with the individual’s disabilities
1. The lodging is primarily for and essential to medical
care.

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(including protection from threats to health and safety due Medical Conferences
to severe cognitive impairment).
You can include in medical expenses amounts paid for ad-
Qualified Long-Term Care Insurance mission and transportation to a medical conference if the
Contracts medical conference concerns the chronic illness of your-
self, your spouse, or your dependent. The costs of the
A qualified long-term care insurance contract is an insur- medical conference must be primarily for and necessary
ance contract that provides only coverage of qualified to the medical care of you, your spouse, or your depend-
long-term care services. The contract must: ent. The majority of the time spent at the conference must
be spent attending sessions on medical information.
1. Be guaranteed renewable;
The cost of meals and lodging while attending the
2. Not provide for a cash surrender value or other money ! conference isn't deductible as a medical expense.
that can be paid, assigned, pledged, or borrowed; CAUTION
3. Provide that refunds, other than refunds on the death
of the insured or complete surrender or cancellation of Medicines
the contract, and dividends under the contract must
be used only to reduce future premiums or increase You can include in medical expenses amounts you pay for
future benefits; and prescribed medicines and drugs. A prescribed drug is one
that requires a prescription by a doctor for its use by an in-
4. Generally not pay or reimburse expenses incurred for
dividual. You can also include amounts you pay for insulin.
services or items that would be reimbursed under
Except for insulin, you can't include in medical expenses
Medicare, except where Medicare is a secondary
amounts you pay for a drug that isn't prescribed.
payer, or the contract makes per diem or other peri-
odic payments without regard to expenses. Imported medicines and drugs. If you imported medi-
cines or drugs from other countries, see Medicines and
The amount of qualified long-term care premiums you
Drugs From Other Countries under What Expenses Aren't
can include is limited. You can include the following as
Includible, later.
medical expenses on Schedule A (Form 1040).

1. Qualified long-term care premiums up to the following Nursing Home
amounts.
a. Age 40 or under—$480. You can include in medical expenses the cost of medical
care in a nursing home, home for the aged, or similar insti-
b. Age 41 to 50—$890. tution, for yourself, your spouse, or your dependents. This
c. Age 51 to 60—$1,790. includes the cost of meals and lodging in the home if a
principal reason for being there is to get medical care.
d. Age 61 to 70—$4,770.
Don't include the cost of meals and lodging if the rea-
e. Age 71 or over—$5,960. son for being in the home is personal. You can, however,
include in medical expenses the part of the cost that is for
2. Unreimbursed expenses for qualified long-term care medical or nursing care.
services.

Note. The limit on premiums is for each person. Nursing Services

Also, if you are an eligible retired public safety officer, You can include in medical expenses wages and other
you can't include premiums for long-term care insurance if amounts you pay for nursing services. The services need
you elected to pay these premiums with tax-free distribu- not be performed by a nurse as long as the services are of
tions from a qualified retirement plan made directly to the a kind generally performed by a nurse. This includes serv-
insurance provider and these distributions would other- ices connected with caring for the patient's condition, such
wise have been included in your income. as giving medication or changing dressings, as well as
bathing and grooming the patient. These services can be
Meals provided in your home or another care facility.
Generally, only the amount spent for nursing services is
You can include in medical expenses the cost of meals at
a medical expense. If the attendant also provides personal
a hospital or similar institution if a principal reason for be-
and household services, amounts paid to the attendant
ing there is to get medical care.
must be divided between the time spent performing
You can't include in medical expenses the cost of meals household and personal services and the time spent for
that aren't part of inpatient care. Also see Weight-Loss nursing services. For example, because of your medical
Program and Nutritional Supplements, later. condition, you pay a visiting nurse $300 per week for med-
ical and household services. Ten percent of the nurse’s
time is spent doing household services such as washing
dishes and laundry. You can include only $270 per week

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as medical expenses. The $30 (10% × $300) allocated to a physician. You don't have to be ill at the time of the ex-
household services can't be included. However, certain amination.
maintenance or personal care services provided for quali-
fied long-term care can be included in medical expenses. Pregnancy Test Kit
See Maintenance and personal care services under
Long-Term Care, earlier. Additionally, certain expenses for You can include in medical expenses the amount you pay
household services or for the care of a qualifying individ- to purchase a pregnancy test kit to determine if you are
ual incurred to allow you to work may qualify for the child pregnant.
and dependent care credit. See Pub. 503.

You can also include in medical expenses part of the Premium Tax Credit
amount you pay for that attendant's meals. Divide the food
expense among the household members to find the cost You can't include in medical expenses the amount of
of the attendant's food. Then divide that cost in the same health insurance premiums paid by or through the pre-
manner as in the preceding paragraph. If you had to pay mium tax credit. You also can't include in medical expen-
additional amounts for household upkeep because of the ses any amount of advance payments of the premium tax
attendant, you can include the extra amounts with your credit made that you did not have to pay back. However,
medical expenses. This includes extra rent or utilities you any amount of advance payments of the premium tax
pay because you moved to a larger apartment to provide credit that you did have to pay back can be included in
space for the attendant. medical expenses.

Employment taxes. You can include as a medical ex- Example 1. You are under age 65 and unmarried. The
pense social security tax, FUTA, Medicare tax, and state cost of your health insurance premiums in 2023 is $8,700.
employment taxes you pay for an attendant who provides Advance payments of the premium tax credit of $4,200
medical care. If the attendant also provides personal and are made to the insurance company and you pay premi-
household services, you can include as a medical ex- ums of $4,500. On your 2023 tax return, you are allowed a
pense only the amount of employment taxes paid for med- premium tax credit of $3,600 and must repay $600 excess
ical services, as explained earlier. For information on em- advance credit payments (which is less than the repay-
ployment tax responsibilities of household employers, see ment limitation). You are treated as paying $5,100 ($8,700
Pub. 926. less the allowed premium tax credit of $3,600) for health
insurance premiums in 2023. You will enter $5,100 on
Operations Schedule A, line 1.

You can include in medical expenses amounts you pay for Example 2. The facts are the same as in Example 1,
legal operations that aren't for cosmetic surgery. See Cos- except you are allowed a premium tax credit of $4,900 on
metic Surgery under What Expenses Aren't Includible, your tax return and receive a net premium tax credit of
later. $700. You are treated as paying $3,800 ($8,700 less the
allowed premium tax credit of $4,900) for health insurance
premiums in 2023. You will enter $3,800 on Schedule A,
Optometrist line 1.
See Eyeglasses, earlier.
Prosthesis
Organ Donors
See Artificial Limb and Breast Reconstruction Surgery,
See Transplants, later. earlier.

Osteopath Psychiatric Care

You can include in medical expenses amounts you pay to You can include in medical expenses amounts you pay for
an osteopath for medical care. psychiatric care. This includes the cost of supporting a
mentally ill dependent at a specially equipped medical
Oxygen center where the dependent receives medical care. See
Psychoanalysis next and Transportation, later.
You can include in medical expenses amounts you pay for
oxygen and oxygen equipment to relieve breathing prob- Psychoanalysis
lems caused by a medical condition.
You can include in medical expenses payments for psy-
Physical Examination choanalysis. However, you can't include payments for psy-
choanalysis that is part of required training to be a psycho-
You can include in medical expenses the amount you pay analyst.
for an annual physical examination and diagnostic tests by

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Psychologist Television

You can include in medical expenses amounts you pay to You can include in medical expenses the cost of equip-
a psychologist for medical care. ment that displays the audio part of television programs as
subtitles for persons with a hearing disability. This may be
Special Education the cost of an adapter that attaches to a regular set. It may
also be the part of the cost of a specially equipped televi-
You can include in medical expenses fees you pay on a sion that exceeds the cost of the same model regular tele-
doctor's recommendation for a child's tutoring by a vision set.
teacher who is specially trained and qualified to work with
children who have learning disabilities caused by mental Therapy
or physical impairments, including nervous system disor-
ders. You can include in medical expenses amounts you pay for
therapy received as medical treatment.
You can include in medical expenses the cost (tuition,
meals, and lodging) of attending a school that furnishes
special education to help a child to overcome learning dis- Transplants
abilities. Overcoming the learning disabilities must be the
primary reason for attending the school, and any ordinary You can include in medical expenses amounts paid for
education received must be incidental to the special edu- medical care you receive because you are a donor or a
cation provided. Special education includes: possible donor of a kidney or other organ. This includes
the cost of medical care for the donor, in connection with
• Teaching Braille to a visually impaired person, the donation of an organ to you, your spouse, or depend-
• Teaching lip reading to a hearing disabled person, or ent. This also includes transportation expenses.
• Giving remedial language training to correct a condi-
tion caused by a birth defect. Transportation

You can't include in medical expenses the cost of send- You can include in medical expenses amounts paid for
ing a child with behavioral problems to a school where the transportation primarily for, and essential to, medical care.
course of study and the disciplinary methods have a ben-
eficial effect on the child's attitude if the availability of med- You can include:
ical care in the school isn't a principal reason for sending
• Bus, taxi, train, or plane fares or ambulance service;
the student there.
• Transportation expenses of a parent who must go with
a child who needs medical care;
Sterilization
• Transportation expenses of a nurse or other person
You can include in medical expenses the cost of a legal who can give injections, medications, or other treat-
sterilization (a legally performed operation to make a per- ment required by a patient who is traveling to get med-
son unable to have children). Also see Vasectomy, later. ical care and is unable to travel alone; and
• Transportation expenses for regular visits to see a
Stop-Smoking Programs mentally ill dependent, if these visits are recommen-
ded as a part of treatment.
You can include in medical expenses amounts you pay for
a program to stop smoking. However, you can't include in Car expenses. You can include out-of-pocket expenses,
medical expenses amounts you pay for drugs that don't such as the cost of gas and oil, when you use a car for
require a prescription, such as nicotine gum or patches, medical reasons. You can't include depreciation, insur-
that are designed to help stop smoking. ance, general repair, or maintenance expenses.
If you don't want to use your actual expenses for 2023,
you can use the standard medical mileage rate of 22 cents
Surgery
a mile.
See Operations, earlier. You can also include parking fees and tolls. You can
add these fees and tolls to your medical expenses
whether you use actual expenses or the standard mileage
Telephone rate.

You can include in medical expenses the cost of special Example. In 2023, you drove 2,800 miles for medical
telephone equipment that lets a person who is deaf, hard reasons. You spent $400 for gas, $30 for oil, and $100 for
of hearing, or has a speech disability communicate over a tolls and parking. You want to figure the amount to include
regular telephone. This includes teletypewriter (TTY) and in medical expenses both ways to see which gives the
telecommunications device for the deaf (TDD) equipment. greater deduction.
You can also include the cost of repairing the equipment.

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You figure the actual expenses first. You add the $400 Vision Correction Surgery
for gas, the $30 for oil, and the $100 for tolls and parking
for a total of $530. See Eye Surgery, earlier.
You then figure the standard mileage amount. You mul-
tiply 2,800 miles by 22 cents a mile for a total of $616.
Then you add the $100 tolls and parking and mileage for a Weight-Loss Program
total of $716 (616 + 100).
You include the $716 of car expenses with the other You can include in medical expenses amounts you pay to
medical expenses for the year because the $716 is more lose weight if it is a treatment for a specific disease diag-
than the $530 figured using actual expenses. nosed by a physician (such as obesity, hypertension, or
heart disease). This includes fees you pay for member-
Transportation expenses you can't include. You can't ship in a weight reduction group as well as fees for attend-
include in medical expenses the cost of transportation in ance at periodic meetings. You can't include membership
the following situations. dues in a gym, health club, or spa as medical expenses,
but you can include separate fees charged there for
• Going to and from work, even if your condition re-
weight loss activities.
quires an unusual means of transportation.
• Travel for purely personal reasons to another city for You can't include the cost of diet food or beverages in
an operation or other medical care. medical expenses because the diet food and beverages
substitute for what is normally consumed to satisfy nutri-
• Travel that is merely for the general improvement of
tional needs. You can include the cost of special food in
one's health.
medical expenses only if:
• The costs of operating a specially equipped car for
1. The food doesn't satisfy normal nutritional needs,
other than medical reasons.
2. The food alleviates or treats an illness, and
Trips 3. The need for the food is substantiated by a physician.
You can include in medical expenses amounts you pay for The amount you can include in medical expenses is limi-
transportation to another city if the trip is primarily for, and ted to the amount by which the cost of the special food ex-
essential to, receiving medical services. You may be able ceeds the cost of a normal diet. See also Weight-Loss
to include up to $50 for each night for each person. You Program under What Expenses Aren't Includible, later.
can include lodging for a person traveling with the person
receiving the medical care. For example, if a parent is trav- Wheelchair
eling with a sick child, up to $100 per night can be inclu-
ded as a medical expense for lodging. Meals aren't inclu- You can include in medical expenses the amounts you pay
ded. See Lodging, earlier. for a wheelchair used for the relief of a sickness or disabil-
ity. The cost of operating and maintaining the wheelchair
You can't include in medical expenses a trip or vacation is also a medical expense.
taken merely for a change in environment, improvement of
morale, or general improvement of health, even if the trip
is made on the advice of a doctor. However, see Medical Wig
Conferences, earlier.
You can include in medical expenses the cost of a wig pur-
chased upon the advice of a physician for the mental
Tuition health of a patient who has lost all of their hair from dis-
ease.
Under special circumstances, you can include charges for
tuition in medical expenses. See Special Education, ear-
lier. X-ray

A lump-sum fee which includes education, board, and You can include in medical expenses amounts you pay for
medical care—without distinguishing which part of the fee X-rays for medical reasons.
results from medical care—is not considered an amount
payable for medical care. However, you can include
charges for a health plan included in a lump-sum tuition What Expenses Aren't
fee if the charges are separately stated or can easily be
obtained from the school. Includible?

Vasectomy Following is a list of some items that you can't include in
figuring your medical expense deduction. The items are
You can include in medical expenses the amount you pay listed in alphabetical order.
for a vasectomy.

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Baby Sitting, Childcare, and Nursing arrangement if you contribute a part of your income on a
pre-tax basis to pay for the qualified benefit.
Services for a Normal, Healthy Baby
You can't include in medical expenses amounts you pay Funeral Expenses
for the care of children, even if the expenses enable you,
your spouse, or your dependent to get medical or dental You can't include in medical expenses amounts you pay
treatment. Also, any expense allowed as a childcare credit for funerals.
can't be treated as an expense paid for medical care.
Future Medical Care
Controlled Substances
Generally, you can't include in medical expenses current
You can't include in medical expenses amounts you pay payments for medical care (including medical insurance)
for controlled substances (such as marijuana, laetrile, to be provided substantially beyond the end of the year.
etc.) that aren't legal under federal law, even if such sub- This rule doesn't apply in situations where the future care
stances are legalized by state law. is purchased in connection with obtaining lifetime care, as
explained under Lifetime Care—Advance Payments, or
qualified long-term care insurance contracts, as explained
Cosmetic Surgery under Long-Term Care, earlier.
Generally, you can't include in medical expenses the
amount you pay for cosmetic surgery. This includes any Hair Transplant
procedure that is directed at improving the patient's ap-
pearance and doesn't meaningfully promote the proper See Cosmetic Surgery, earlier.
function of the body or prevent or treat illness or disease.
You generally can't include in medical expenses the Health Club Dues
amount you pay for procedures such as face lifts, hair
transplants, hair removal (electrolysis), and liposuction. You can't include in medical expenses health club dues or
amounts paid to improve one's general health or to relieve
You can include in medical expenses the amount you physical or mental discomfort not related to a particular
pay for cosmetic surgery if it is necessary to improve a de- medical condition.
formity arising from, or directly related to, a congenital ab-
normality, a personal injury resulting from an accident or You can't include in medical expenses the cost of mem-
trauma, or a disfiguring disease. bership in any club organized for business, pleasure, rec-
reation, or other social purpose.
Example. An individual undergoes surgery that re-
moves a breast as part of treatment for cancer. The indi-
Health Savings Accounts
vidual pays a surgeon to reconstruct the breast. The sur-
gery to reconstruct the breast corrects a deformity directly You can’t include in medical expenses amounts you con-
related to the disease. The cost of the surgery is includible tribute to a health savings account. You can’t include ex-
in the individual’s medical expenses. penses you pay for with a tax-free distribution from your
health savings account. You also can’t use other funds
Dancing Lessons equal to the amount of the distribution and include the ex-
penses. For more information, see Pub. 969.
You can't include in medical expenses the cost of dancing
lessons, swimming lessons, etc., even if they are recom-
Household Help
mended by a doctor, if they are only for the improvement
of general health. You can't include in medical expenses the cost of house-
hold help, even if such help is recommended by a doctor.
Diaper Service This is a personal expense that isn't deductible. However,
you may be able to include certain expenses paid to a per-
You can't include in medical expenses the amount you pay son providing nursing-type services. For more information,
for diapers or diaper services, unless they are needed to see Nursing Services, earlier, under What Medical Expen-
relieve the effects of a particular disease. ses Are Includible. Also, certain maintenance or personal
care services provided for qualified long-term care can be
Electrolysis or Hair Removal included in medical expenses. For more information, see
Long-Term Care, earlier, under What Medical Expenses
See Cosmetic Surgery, earlier. Are Includible.

Flexible Spending Arrangement Illegal Operations and Treatments

You can't include in medical expenses amounts for which You can't include in medical expenses amounts you pay
you are fully reimbursed by your flexible spending for illegal operations, treatments, or controlled substances

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whether rendered or prescribed by licensed or unlicensed Personal Use Items
practitioners.
You can't include in medical expenses the cost of an item
Insurance Premiums ordinarily used for personal, living, or family purposes un-
less it is used primarily to prevent or alleviate a physical or
See Insurance Premiums under What Medical Expenses mental disability or illness. For example, the cost of a
Are Includible, earlier. toothbrush and toothpaste is a nondeductible personal ex-
pense.
Maternity Clothes In order to accommodate an individual with a physical
disability, you may have to purchase an item ordinarily
You can't include in medical expenses amounts you pay used as a personal, living, or family item in a special form.
for maternity clothes. You can include the excess of the cost of the item in a spe-
cial form over the cost of the item in normal form as a
medical expense. See Braille Books and Magazines un-
Medical Savings Account (MSA)
der What Medical Expenses Are Includible, earlier.
You can't include in medical expenses amounts you con-
tribute to an Archer MSA. You can't include expenses you Premium Tax Credit
pay for with a tax-free distribution from your Archer MSA.
You also can't use other funds equal to the amount of the You can't include in medical expenses the amount of
distribution and include the expenses. For more informa- health insurance premiums paid by or through the pre-
tion on Archer MSAs, see Pub. 969. mium tax credit. You also can't include in medical expen-
ses any amount of advance payments of the premium tax
credit made that you did not have to pay back. However,
Medicines and Drugs From Other any amount of advance payments of the premium tax
Countries credit that you did have to pay back can be included in
medical expenses.
In general, you can't include in your medical expenses the
cost of a prescribed drug brought in (or ordered and ship- Surrogacy Expenses
ped) from another country. You can only include the cost
of a drug that was imported legally. For example, you can You can't include in medical expenses the amounts you
include the cost of a prescribed drug the Food and Drug pay for the identification, retention, compensation, and
Administration announces can be legally imported by indi- medical care of a gestational surrogate because they are
viduals. paid for an unrelated party who is not you, your spouse, or
your dependent.
You can include the cost of a prescribed drug you pur-
chase and consume in another country if the drug is legal
in both the other country and the United States. Swimming Lessons

See Dancing Lessons, earlier.
Nonprescription Drugs and Medicines
Teeth Whitening
Except for insulin, you can't include in medical expenses
amounts you pay for a drug that isn't prescribed. A prescri- You can't include in medical expenses amounts paid to
bed drug is one that requires a prescription by a doctor for whiten teeth. See Cosmetic Surgery, earlier.
its use by an individual.
Example. Your doctor recommends that you take as- Veterinary Fees
pirin. Because aspirin is a drug that doesn't require a
physician's prescription for its use by an individual, you You generally can't include veterinary fees in your medical
can't include its cost in your medical expenses. expenses, but see Guide Dog or Other Service Animal un-
der What Medical Expenses Are Includible, earlier.

Nutritional Supplements
Weight-Loss Program

You can't include in medical expenses the cost of nutri- You can't include in medical expenses the cost of a
tional supplements, vitamins, herbal supplements, “natural weight-loss program if the purpose of the weight loss is
medicines,” etc., unless they are recommended by a med- the improvement of appearance, general health, or sense
ical practitioner as treatment for a specific medical condi- of well-being. You can't include amounts you pay to lose
tion diagnosed by a physician. These items are taken to weight unless the weight loss is a treatment for a specific
maintain your ordinary good health and aren't for medical disease diagnosed by a physician (such as obesity, hyper-
care. tension, or heart disease). If the weight-loss treatment isn't
for a specific disease diagnosed by a physician, you can't

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include either the fees you pay for membership in a costs. See How Do You Figure and Report the Deduction
weight-reduction group or fees for attendance at periodic on Your Tax Return, later.
meetings. Also, you can't include membership dues in a For how to treat damages received for personal injury
gym, health club, or spa. or sickness, see Damages for Personal Injuries, later.

You can't include the cost of diet food or beverages in What if Your Insurance Reimbursement Is
medical expenses because the diet food and beverages
More Than Your Medical Expenses?
substitute for what is normally consumed to satisfy nutri-
tional needs. If you are reimbursed more than your medical expenses,
you may have to include the excess in income. You may
See Weight-Loss Program under What Medical Expen-
want to use Figure 1 to help you decide if any of your reim-
ses Are Includible, earlier.
bursement is taxable.

Figure 1. Is Your Excess Medical
How Do You Treat
Reimbursement Taxable?
Reimbursements?
Was any part of
You can include in medical expenses only those amounts No
your premiums
paid during the tax year for which you received no insur-
paid by your
ance or other reimbursement.
employer?
NONE of the
Yes
Insurance Reimbursement excess
reimbursement is
You must reduce your total medical expenses for the year taxable.
by all reimbursements for medical expenses that you re- Were your
ceive from insurance or other sources during the year. employer’s
This includes payments from Medicare. contributions to Yes
your premiums
Even if a policy provides reimbursement only for certain included in your
specific medical expenses, you must use amounts you re- income?
ceive from that policy to reduce your total medical expen-
ses, including those it doesn't reimburse. No

Example. You have insurance policies that cover your
hospital and doctors' bills but not your nursing bills. The Did you pay any No ALL of the excess
insurance you receive for the hospital and doctors' bills is
part of the reimbursement is
more than their charges. In figuring your medical deduc-
premiums? taxable.
tion, you must reduce the total amount you spent for medi-
cal care by the total amount of insurance you received, Yes
even if the policies don't cover some of your medical ex-
penses.
PART of the
Health reimbursement arrangement (HRA). An HRA
excess
is an employer-funded plan that reimburses employees for
medical care expenses and allows unused amounts to be reimbursement is
carried forward. An HRA is funded solely by the employer taxable.*
and the reimbursements for medical expenses, up to a
maximum dollar amount for a coverage period, aren't in- *See Premiums paid by you and your employer.
cluded in your income.
Premiums paid by you. If you pay either the entire pre-
Other reimbursements. Generally, you don't reduce
mium for your medical insurance or all the costs of a plan
medical expenses by payments you receive for:
similar to medical insurance and your insurance payments
• Permanent loss or loss of use of a member or function or other reimbursements are more than your total medical
of the body (loss of limb, sight, hearing, etc.) or disfig- expenses for the year, you have excess reimbursement.
urement to the extent the payment is based on the na- Generally, you don't include the excess reimbursement in
ture of the injury without regard to the amount of time your gross income. However, gross income does include
lost from work, or total payments in excess of $420 a day ($153,300 for
• Loss of earnings. 2023) for qualified long-term care services.
You must, however, reduce your medical expenses by
any part of these payments that is designated for medical

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Premiums paid by you and your employer.                               If both you Worksheet C. Excess Reimbursement 
and  your  employer  contribute  to  your  medical  insurance                                  Includible in Income 
plan and your employer's contributions aren't included in                                      When You Have More 
your gross income, you must include in your gross income 
                                                                                               Than One Policy
the  part  of  your  excess  reimbursement  that  is  from  your 
employer's contribution.                                                          Keep for Your Records
If you aren't covered by more than one policy, you can                            Instructions: Use this worksheet to figure the amount of excess 
figure the amount of the excess reimbursement you must                            reimbursement you must include as income on your tax return when 
include in gross income using Worksheet B. If you are cov-                        (a) you are reimbursed under two or more health insurance policies, 
ered under more than one policy, see More than one pol-                           (b) at least one of which is paid for by both you and your employer, 
icy, later.                                                                       and (c) your employer's contributions aren't included in your gross 
                                                                                  income. If you and your employer didn't share in the cost of at least 
Worksheet B. Excess Reimbursement                                                 one policy, don't use this worksheet.

             Includible in Income                                                 1.  Enter the reimbursement from your 
             When You Have Only                                                       employer's policy  . . . . . . . . . . . . . . . . . . . .         1.    
             One Policy
                                                                                  2.  Enter the reimbursement from your own 
Keep for Your Records                                                                 policy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.    
                                                                                  3.  Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . .          3.    
Instructions: Use this worksheet to figure the amount of excess 
reimbursement you must include in income when both you and your                   4.  Divide line 1 by line 3  . . . . . . . . . . . . . . . .           4.    
employer contributed to your medical insurance and your employer's                5.  Enter the total medical expenses you paid 
contributions aren't included in your gross income.                                   during the year. If this amount is at least as 
1. Enter the amount contributed to your                                               much as the amount on line 3, stop here 
   medical insurance for the year by your                                             because there is no excess 
   employer  . . . . . . . . . . . . . . . . . . . . . . . .      1.                  reimbursement  . . . . . . . . . . . . . . . . . . . . .           5.    
2. Enter the total annual cost of the                                             6.  Multiply line 4 by line 5  . . . . . . . . . . . . . . .           6.    
   policy . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.              7.  Subtract line 6 from line 1  . . . . . . . . . . . . .             7.    
3. Divide line 1 by line 2 . . . . . . . . . . . . . . .          3.              8.  Enter employer's contribution to the annual 
4. Enter the amount of excess                                                         cost of the employer's policy . . . . . . . . . . .                8.    
   reimbursement . . . . . . . . . . . . . . . . . . . .          4.              9.  Enter total annual cost of the employer's 
5. Multiply line 3 by line 4. This is the                                             policy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9.    
   amount of the excess reimburse-                                                10. Divide line 8 by line 9. This is the 
   ment you must include as other income                                              percentage of your total excess 
   on Form 1040 or 1040-SR . . . . . . . . . . .                  5.                  reimbursement you must report as other 
                                                                                      income . . . . . . . . . . . . . . . . . . . . . . . . . . . .     10.  
Premiums paid by your employer.           If your employer or 
                                                                                  11. Multiply line 7 by line 10. This is the 
your former employer pays the total cost of your medical                              amount of your total excess 
insurance plan and your employer's contributions aren't in-                           reimbursement you must report as other 
cluded in your income, you must report all of your excess                             income on Form 1040 or 1040-SR . . . . . .                         11.  
reimbursement as other income.

More  than  one  policy.  If  you  are  covered  under  more 
than one policy, the cost of at least one of which is paid by 
both you and your employer, you must first divide the med-                        What if You Receive Insurance 
ical expenses among the policies to figure the excess re-                         Reimbursement in a Later Year?
imbursement  from  each  policy.  Then  divide  the  policy 
                                                                                  If you are reimbursed in a later year for medical expenses 
costs to figure the part of any excess reimbursement that 
                                                                                  you deducted in an earlier year, you must generally report 
is  from  your  employer's  contribution.  Any  excess  reim-
                                                                                  the reimbursement as income up to the amount you previ-
bursement that is due to your employer's contributions is 
                                                                                  ously deducted as medical expenses.
includible in your income.
You  can  figure  the  part  of  the  excess  reimbursement                       However,  don't  report  as  income  the  amount  of  reim-
that  is  from  your  employer's  contribution  by  using  Work-                  bursement you received up to the amount of your medical 
sheet C. Use Worksheet C only if both you and your em-                            deductions that didn't reduce your tax for the earlier year.
ployer  paid  part  of  the  cost  of  at  least  one  policy.  If  you 
had more than one policy, but you didn't share in the cost                        For more information about the recovery of an amount 
of at least one policy, don't use Worksheet C.                                    that  you  claimed  as  an  itemized  deduction  in  an  earlier 
                                                                                  year, see Recoveries in Pub. 525, Taxable and Nontaxable 
                                                                                  Income.

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What if You Are Reimbursed for Medical Worksheet D. Adjusted Basis of
Expenses You Didn't Deduct? Medical Equipment or
Property Sold
If you didn't deduct a medical expense in the year you
Keep for Your Records
paid it because your medical expenses weren't more than
7.5% of your AGI or because you didn't itemize deduc-
tions, don't include the reimbursement, up to the amount Instructions: Use this worksheet if you deducted the cost of medical
of the expense, in income. However, if the reimbursement equipment or property in one year and sold the equipment or
is more than the expense, see What if Your Insurance Re- property in a later year. This worksheet will give you the adjusted
imbursement Is More Than Your Medical Expenses, ear- basis of the equipment or property you sold.
lier.
1. Enter the cost of the equipment or
property . . . . . . . . . . . . . . . . . . . . . . . 1.
How Do You Figure and Report 2. Enter your total includible medical
expenses for the year you included
the Deduction on Your Tax the cost in your medical
expenses . . . . . . . . . . . . . . . . . . . . . . 2.
Return? 3. Divide line 1 by line 2 . . . . . . . . . . . . 3.
Once you have determined which medical expenses you 4. Enter 7.5% or 10% of your AGI
can include, figure and report the deduction on your tax (whichever applies) for the year the
return. cost was included in your medical
expenses . . . . . . . . . . . . . . . . . . . . . 4.
What Tax Form Do You Use? 5. Multiply line 3 by line 4. If your
allowable itemized deductions for the
You report your medical expense deduction on Sched- year you purchased the equipment
ule A (Form 1040). See the Instructions for Schedule A or property weren't more than your
(Form 1040) for more detailed information on figuring your AGI for that year, stop here. This is
medical and dental expense deduction. the adjusted basis of the equipment
or property. If your allowable itemized
Recordkeeping. You should keep records of your deductions for the year you
medical and dental expenses to support your de- purchased the equipment or property
RECORDS duction. Don't send these records with your paper were more than your AGI for that
return. year, complete lines 6 through
11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.
6. Subtract line 5 from line 1 . . . . . . . . 6.
Sale of Medical Equipment or 7. Enter your total allowable itemized
deductions for the year the cost was
Property included in your medical
expenses . . . . . . . . . . . . . . . . . . . . . . 7.
If you deduct the cost of medical equipment or property in
8. Divide line 6 by line 7 . . . . . . . . . . . .
one year and sell it in a later year, you may have a taxable 8.
gain. The taxable gain is the amount of the selling price 9. Enter your AGI for the year the cost
that is more than the adjusted basis of the equipment or was included in your medical
property. expenses . . . . . . . . . . . . . . . . . . . . . . 9.
The adjusted basis is the portion of the cost of the 10. Subtract line 9 from line 7 . . . . . . . . 10.
equipment or property that you couldn't deduct because of
11. Multiply line 8 by line 10 . . . . . . . . .
the 7.5% or 10% AGI limit used to figure your medical de- 11.
duction. Refer to your Schedule A for the year the cost 12. Add line 5 to line 11. If your allowable
was included to determine which limit applied to you. Use itemized deductions for the year you
Worksheet D to figure the adjusted basis of the equipment purchased the equipment or property
or property. were more than your AGI for that
year, this is the adjusted basis of the
equipment or property . . . . . . . . . . . 12.

Next, use Worksheet E to figure the total gain or loss on
the sale of the medical equipment or property.

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Worksheet E. Gain or Loss on the that award may be for future medical expenses. If it is, you
Sale of Medical must reduce any future medical expenses for these inju-
Equipment or Property ries until the amount you received has been completely
used.
Keep for Your Records
Instructions: Use the following worksheet to figure total gain or Example. You were injured in an accident. You sued
loss on the sale of medical equipment or property that you and sought a judgment of $50,000 for your injuries. You
deducted in an earlier year. settled the suit for $45,000. The settlement provided that
$10,000 of the $45,000 was for future medical expenses
1. Enter the amount that the medical for your injuries. You can't include the first $10,000 that
equipment or property sold for . . . . . . 1. you pay for medical expenses for those injuries.

2. Enter your selling expenses . . . . . . . . . 2. Workers' compensation. If you received workers' com-
pensation and you deducted medical expenses related to
3. Subtract line 2 from line 1 . . . . . . . . . . . 3. that injury, you must include the workers' compensation in
4. Enter the adjusted basis of the income up to the amount you deducted. If you received
equipment or property from Worksheet workers' compensation, but didn't deduct medical expen-
D, line 5, or line 12, if applicable . . . . . . 4. ses related to that injury, don't include the workers' com-
pensation in your income.
5. Subtract line 4 from line 3. This is the
total gain or loss from the sale of the
medical equipment or property . . . . . . 5.
Impairment-Related Work
If you have a loss, it isn't deductible. If you have a gain,
it’s includible in your income. The part of the gain that is a Expenses
recovery of an amount you previously deducted is taxable
as ordinary income. Enter it on Form 1040 or 1040-SR. If you are a person with disabilities, you can take a busi-
Any part of the gain that is more than the recovery of an ness deduction for expenses that are necessary for you to
amount you previously deducted is taxable as a capital be able to work. If you take a business deduction for these
gain. Enter it on Form 8949, Sales and Other Dispositions impairment-related work expenses, they aren't subject to
of Capital Assets, and Schedule D (Form 1040), Capital the 7.5% limit that applies to medical expenses.
Gains and Losses. You have a disability if you have:
For more information about the recovery of an amount • A physical or mental disability (for example, blindness
that you claimed as an itemized deduction in an earlier or deafness) that functionally limits your being em-
year, see Recoveries in Pub. 525. ployed; or
• A physical or mental impairment (for example, a sight
or hearing impairment) that substantially limits one or
Damages for Personal Injuries more of your major life activities, such as performing
manual tasks, walking, speaking, breathing, learning,
If you receive an amount in settlement of a personal injury or working.
suit, part of that award may be for medical expenses that
you deducted in an earlier year. If it is, you must include Impairment-related expenses defined. Impairment-re-
that part in your income in the year you receive it to the ex- lated expenses are those ordinary and necessary busi-
tent it reduced your taxable income in the earlier year. See ness expenses that are:
What if You Receive Insurance Reimbursement in a Later Necessary for you to do your work satisfactorily;
•
Year, discussed earlier under How Do You Treat Reim-
bursements. • For goods and services not required or used, other
than incidentally, in your personal activities; and
Example. You sued this year for injuries you suffered
• Not specifically covered under other income tax laws.
in an accident last year. You sought $10,000 for your inju-
ries and didn't itemize your damages. Last year, you paid Where to report. If you are self-employed, deduct the
$500 for medical expenses for your injuries. You deducted business expenses on the appropriate form (Schedule C,
those expenses on last year's tax return. This year you E, or F) used to report your business income and expen-
settled your lawsuit for $2,000. Your settlement didn't item- ses.
ize or allocate the damages. The $2,000 is first presumed If you are an employee, complete Form 2106, Em-
to be for the medical expenses that you deducted. The ployee Business Expenses. Enter on Schedule A (Form
$500 is includible in your income this year because you 1040) that part of the amount on Form 2106 that is related
deducted the entire $500 as a medical expense deduction to your impairment.
last year.
Example. You are blind. You must use a reader to do
Future medical expenses. If you receive an amount in your work. You use the reader both during your regular
settlement of a damage suit for personal injuries, part of

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working hours at your place of work and outside your reg- Form 1040 or 1040-SR, include any remaining premiums
ular working hours away from your place of work. The with all other medical expenses on Schedule A (Form
reader's services are only for your work. You can deduct 1040) subject to the 7.5% limit.
your expenses for the reader as business expenses.
Child under age 27. If the insurance policy covers your
nondependent child who was under age 27 at the end of
2023, you can claim the premiums for that coverage on
Health Insurance Costs for Form 1040 or 1040-SR. If you can't claim 100% of your
self-employed health insurance costs on Form 1040 or
Self-Employed Persons
1040-SR, any excess amounts attributable to that child
aren't eligible to be claimed on Schedule A (Form 1040).
If you were self-employed and had a net profit for the year,
Generally, family health insurance premiums don't in-
you may be able to deduct, as an adjustment to income,
crease if coverage for an additional child is added. If this is
amounts paid for medical and qualified long-term care in-
the situation, no allocation would be necessary. If the pre-
surance on behalf of yourself, your spouse, your depend-
miums did increase (such as where coverage was expan-
ents, and your children who were under age 27 at the end
ded from single to family to add the nondependent child),
of 2023. For this purpose, you were self-employed if you
you can allocate the amount on Form 1040 or 1040-SR to
were a general partner (or a limited partner receiving guar-
the nondependent child and any excess amounts not at-
anteed payments) or you received wages from an S cor-
tributable to that child would be eligible to be claimed on
poration in which you were more than a 2% shareholder.
Schedule A.
The insurance plan must be established under your trade
or business and the deduction can't be more than your Example 1. You were self-employed in 2023 and had
earned income from that trade or business. self-only coverage for health insurance. Your premium for
You can't deduct payments for medical insurance for that coverage was $5,000 for the year. You change to fam-
any month in which you were eligible to participate in a ily coverage only to add your 26-year-old nondependent
health plan subsidized by your employer, your spouse's child to the plan. Your health insurance premium increases
employer, or an employer of your dependent, or your child to $10,000 for the year. After completing the Self-Em-
under age 27, at the end of 2023. You can't deduct pay- ployed Health Insurance Deduction Worksheet in the In-
ments for a qualified long-term care insurance contract for structions for Form 1040, you can only deduct $4,000 on
any month in which you were eligible to participate in a Form 1040 or 1040-SR. The $4,000 is allocable to the
long-term care insurance plan subsidized by your em- nondependent child. You can only claim the $5,000 allo-
ployer or your spouse's employer. cable to your coverage on Schedule A. The $1,000 excess
premiums allocable to the nondependent child can’t be
If you qualify to take the deduction, use the Self-Em- claimed by you.
ployed Health Insurance Deduction Worksheet in the In-
structions for Form 1040 to figure the amount you can de- Example 2. The facts are the same as in Example 1,
duct. But if any of the following applies, don't use that except that you had family coverage when you added your
worksheet. 26-year-old nondependent child to the policy. There was
• You had more than one source of income subject to no increase in the $10,000 premium. In this case, you
self-employment tax. could claim $4,000 on Form 1040 or 1040-SR and $6,000
on Schedule A.
• You file Form 2555, Foreign Earned Income.
• You are using amounts paid for qualified long-term More information. For more information, see Pub. 535.
care insurance to figure the deduction.
If you can't use the worksheet in the Instructions for Form
1040, use Form 7206, Self-Employed Health Deduction, How To Get Tax Help
to figure your deduction.
If you have questions about a tax issue; need help prepar-
Use Pub. 974, Premium Tax Credit, instead of the work- ing your tax return; or want to download free publications,
sheet in the 2023 Instructions for Form 1040 if the insur- forms, or instructions, go to IRS.gov to find resources that
ance plan established, or considered to be established, can help you right away.
under your business was obtained through the Health In-
surance Marketplace and you are claiming the premium Preparing and filing your tax return. After receiving all
tax credit. your wage and earnings statements (Forms W-2, W-2G,
1099-R, 1099-MISC, 1099-NEC, etc.); unemployment
When figuring the amount you can deduct for insurance
compensation statements (by mail or in a digital format) or
premiums, don't include amounts paid for health insur-
other government payment statements (Form 1099-G);
ance coverage with retirement plan distributions that were
and interest, dividend, and retirement statements from
tax free because you are a retired public safety officer.
banks and investment firms (Forms 1099), you have sev-
Where to report. You take this deduction on Form 1040 eral options to choose from to prepare and file your tax re-
or 1040-SR. If you itemize your deductions and don't claim turn. You can prepare the tax return yourself, see if you
100% of your self-employed health insurance costs on

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qualify for free tax preparation, or hire a tax professional to Getting answers to your tax questions. On
prepare your return. IRS.gov, you can get up-to-date information on
current events and changes in tax law.
Free options for tax preparation. Your options for pre-
paring and filing your return online or in your local com- • IRS.gov/Help: A variety of tools to help you get an-
munity, if you qualify, include the following. swers to some of the most common tax questions.
• Free File. This program lets you prepare and file your • IRS.gov/ITA: The Interactive Tax Assistant, a tool that
federal individual income tax return for free using soft- will ask you questions and, based on your input, pro-
ware or Free File Fillable Forms. However, state tax vide answers on a number of tax topics.
preparation may not be available through Free File. Go • IRS.gov/Forms: Find forms, instructions, and publica-
to IRS.gov/FreeFile to see if you qualify for free online tions. You will find details on the most recent tax
federal tax preparation, e-filing, and direct deposit or changes and interactive links to help you find answers
payment options. to your questions.
• VITA. The Volunteer Income Tax Assistance (VITA) • You may also be able to access tax information in your
program offers free tax help to people with e-filing software.
low-to-moderate incomes, persons with disabilities,
and limited-English-speaking taxpayers who need
help preparing their own tax returns. Go to IRS.gov/ Need someone to prepare your tax return? There are
VITA, download the free IRS2Go app, or call various types of tax return preparers, including enrolled
800-906-9887 for information on free tax return prepa- agents, certified public accountants (CPAs), accountants,
ration. and many others who don’t have professional credentials.
If you choose to have someone prepare your tax return,
• TCE. The Tax Counseling for the Elderly (TCE) pro- choose that preparer wisely. A paid tax preparer is:
gram offers free tax help for all taxpayers, particularly
those who are 60 years of age and older. TCE volun- • Primarily responsible for the overall substantive accu-
teers specialize in answering questions about pen- racy of your return,
sions and retirement-related issues unique to seniors. • Required to sign the return, and
Go to IRS.gov/TCE or download the free IRS2Go app
for information on free tax return preparation. • Required to include their preparer tax identification
number (PTIN).
• MilTax. Members of the U.S. Armed Forces and quali-
Although the tax preparer always signs the return,
fied veterans may use MilTax, a free tax service of-
you're ultimately responsible for providing all the
fered by the Department of Defense through Military CAUTION!
information required for the preparer to accurately
OneSource. For more information, go to
prepare your return and for the accuracy of every item re-
MilitaryOneSource MilitaryOneSource.mil/MilTax ( ).
ported on the return. Anyone paid to prepare tax returns
Also, the IRS offers Free Fillable Forms, which can
for others should have a thorough understanding of tax
be completed online and then e-filed regardless of in-
matters. For more information on how to choose a tax pre-
come.
parer, go to Tips for Choosing a Tax Preparer on IRS.gov.
Using online tools to help prepare your return. Go to
IRS.gov/Tools for the following. Employers can register to use Business Services On-
line. The Social Security Administration (SSA) offers on-
• The Earned Income Tax Credit Assistant IRS.gov/ (
line service at SSA.gov/employer for fast, free, and secure
EITCAssistant) determines if you’re eligible for the
W-2 filing options to CPAs, accountants, enrolled agents,
earned income credit (EIC).
and individuals who process Form W-2, Wage and Tax
• The Online EIN Application IRS.gov/EIN ( ) helps you Statement, and Form W-2c, Corrected Wage and Tax
get an employer identification number (EIN) at no Statement.
cost.
IRS social media. Go to IRS.gov/SocialMedia to see the
• The Tax Withholding Estimator IRS.gov/W4App ( )
various social media tools the IRS uses to share the latest
makes it easier for you to estimate the federal income
information on tax changes, scam alerts, initiatives, prod-
tax you want your employer to withhold from your pay-
ucts, and services. At the IRS, privacy and security are our
check. This is tax withholding. See how your withhold-
highest priority. We use these tools to share public infor-
ing affects your refund, take-home pay, or tax due.
mation with you. Don’t post your social security number
• The First-Time Homebuyer Credit Account Look-up (SSN) or other confidential information on social media
(IRS.gov/HomeBuyer) tool provides information on sites. Always protect your identity when using any social
your repayments and account balance. networking site.
The following IRS YouTube channels provide short, in-
• The Sales Tax Deduction Calculator IRS.gov/ (
formative videos on various tax-related topics in English,
SalesTax) figures the amount you can claim if you
Spanish, and ASL.
itemize deductions on Schedule A (Form 1040).
• Youtube.com/irsvideos.

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• Youtube.com/irsvideosmultilingua. Access your online account (individual taxpayers
only). Go to IRS.gov/Account to securely access infor-
• Youtube.com/irsvideosASL.
mation about your federal tax account.
Watching IRS videos. The IRS Video portal • View the amount you owe and a breakdown by tax
(IRSVideos.gov) contains video and audio presentations year.
for individuals, small businesses, and tax professionals.
• See payment plan details or apply for a new payment
Online tax information in other languages. You can plan.
find information on IRS.gov/MyLanguage if English isn’t • Make a payment or view 5 years of payment history
your native language. and any pending or scheduled payments.
Free Over-the-Phone Interpreter (OPI) Service. The • Access your tax records, including key data from your
IRS is committed to serving taxpayers with limited-English most recent tax return, and transcripts.
proficiency (LEP) by offering OPI services. The OPI Serv- View digital copies of select notices from the IRS.
•
ice is a federally funded program and is available at Tax-
payer Assistance Centers (TACs), most IRS offices, and • Approve or reject authorization requests from tax pro-
every VITA/TCE tax return site. The OPI Service is acces- fessionals.
sible in more than 350 languages. • View your address on file or manage your communica-
tion preferences.
Accessibility Helpline available for taxpayers with
disabilities. Taxpayers who need information about ac- Get a transcript of your return. With an online ac-
cessibility services can call 833-690-0598. The Accessi- count, you can access a variety of information to help you
bility Helpline can answer questions related to current and during the filing season. You can get a transcript, review
future accessibility products and services available in al- your most recently filed tax return, and get your adjusted
ternative media formats (for example, braille, large print, gross income. Create or access your online account at
audio, etc.). The Accessibility Helpline does not have ac- IRS.gov/Account.
cess to your IRS account. For help with tax law, refunds, or
account-related issues, go to IRS.gov/LetUsHelp. Tax Pro Account. This tool lets your tax professional
submit an authorization request to access your individual
Note. Form 9000, Alternative Media Preference, or taxpayer IRS online account. For more information, go to
Form 9000(SP) allows you to elect to receive certain types IRS.gov/TaxProAccount.
of written correspondence in the following formats.
• Standard Print. Using direct deposit. The safest and easiest way to re-
ceive a tax refund is to e-file and choose direct deposit,
• Large Print. which securely and electronically transfers your refund di-
• Braille. rectly into your financial account. Direct deposit also
avoids the possibility that your check could be lost, stolen,
• Audio (MP3). destroyed, or returned undeliverable to the IRS. Eight in
• Plain Text File (TXT). 10 taxpayers use direct deposit to receive their refunds. If
you don’t have a bank account, go to IRS.gov/
• Braille Ready File (BRF).
DirectDeposit for more information on where to find a bank
Disasters. Go to IRS.gov/DisasterRelief to review the or credit union that can open an account online.
available disaster tax relief.
Reporting and resolving your tax-related identity
Getting tax forms and publications. Go to IRS.gov/ theft issues.
Forms to view, download, or print all of the forms, instruc- • Tax-related identity theft happens when someone
tions, and publications you may need. Or, you can go to steals your personal information to commit tax fraud.
IRS.gov/OrderForms to place an order. Your taxes can be affected if your SSN is used to file a
fraudulent return or to claim a refund or credit.
Getting tax publications and instructions in eBook
format. Download and view popular tax publications and • The IRS doesn’t initiate contact with taxpayers by
instructions (including the Instructions for Form 1040) on email, text messages (including shortened links), tele-
mobile devices as eBooks at IRS.gov/eBooks. phone calls, or social media channels to request or
verify personal or financial information. This includes
Note. IRS eBooks have been tested using Apple's requests for personal identification numbers (PINs),
iBooks for iPad. Our eBooks haven’t been tested on other passwords, or similar information for credit cards,
dedicated eBook readers, and eBook functionality may banks, or other financial accounts.
not operate as intended. Go to IRS.gov/IdentityTheft, the IRS Identity Theft
•
Central webpage, for information on identity theft and
data security protection for taxpayers, tax professio-
nals, and businesses. If your SSN has been lost or
stolen or you suspect you’re a victim of tax-related

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identity theft, you can learn what steps you should • Use the Offer in Compromise Pre-Qualifier to see if
take. you can settle your tax debt for less than the full
amount you owe. For more information on the Offer in
• Get an Identity Protection PIN (IP PIN). IP PINs are
Compromise program, go to IRS.gov/OIC.
six-digit numbers assigned to taxpayers to help pre-
vent the misuse of their SSNs on fraudulent federal in- Filing an amended return. Go to IRS.gov/Form1040X
come tax returns. When you have an IP PIN, it pre- for information and updates.
vents someone else from filing a tax return with your
SSN. To learn more, go to IRS.gov/IPPIN. Checking the status of your amended return. Go to
IRS.gov/WMAR to track the status of Form 1040-X amen-
Ways to check on the status of your refund. ded returns.
• Go to IRS.gov/Refunds. It can take up to 3 weeks from the date you filed
• Download the official IRS2Go app to your mobile de- ! your amended return for it to show up in our sys-
vice to check your refund status. CAUTION tem, and processing it can take up to 16 weeks.

• Call the automated refund hotline at 800-829-1954.
Understanding an IRS notice or letter you’ve re-
The IRS can’t issue refunds before mid-February ceived. Go to IRS.gov/Notices to find additional informa-
! for returns that claimed the EIC or the additional tion about responding to an IRS notice or letter.
CAUTION child tax credit (ACTC). This applies to the entire
refund, not just the portion associated with these credits. Responding to an IRS notice or letter. You can now
upload responses to all notices and letters using the
Making a tax payment. Payments of U.S. tax must be Document Upload Tool. For notices that require additional
remitted to the IRS in U.S. dollars. Digital assets are not action, taxpayers will be redirected appropriately on
accepted. Go to IRS.gov/Payments for information on how IRS.gov to take further action. To learn more about the
to make a payment using any of the following options. tool, go to IRS.gov/Upload.

• IRS Direct Pay: Pay your individual tax bill or estimated Note. You can use Schedule LEP (Form 1040), Re-
tax payment directly from your checking or savings ac- quest for Change in Language Preference, to state a pref-
count at no cost to you. erence to receive notices, letters, or other written commu-
• Debit Card, Credit Card, or Digital Wallet: Choose an nications from the IRS in an alternative language. You may
approved payment processor to pay online or by not immediately receive written communications in the re-
phone. quested language. The IRS’s commitment to LEP taxpay-
ers is part of a multi-year timeline that began providing
• Electronic Funds Withdrawal: Schedule a payment translations in 2023. You will continue to receive communi-
when filing your federal taxes using tax return prepara- cations, including notices and letters, in English until they
tion software or through a tax professional. are translated to your preferred language
• Electronic Federal Tax Payment System: Best option
for businesses. Enrollment is required. Contacting your local TAC. Keep in mind, many ques-
tions can be answered on IRS.gov without visiting a TAC.
• Check or Money Order: Mail your payment to the ad- Go to IRS.gov/LetUsHelp for the topics people ask about
dress listed on the notice or instructions. most. If you still need help, TACs provide tax help when a
• Cash: You may be able to pay your taxes with cash at tax issue can’t be handled online or by phone. All TACs
a participating retail store. now provide service by appointment, so you’ll know in ad-
vance that you can get the service you need without long
• Same-Day Wire: You may be able to do same-day wait times. Before you visit, go to IRS.gov/TACLocator to
wire from your financial institution. Contact your finan- find the nearest TAC and to check hours, available serv-
cial institution for availability, cost, and time frames. ices, and appointment options. Or, on the IRS2Go app,
under the Stay Connected tab, choose the Contact Us op-
Note. The IRS uses the latest encryption technology to
tion and click on “Local Offices.”
ensure that the electronic payments you make online, by
phone, or from a mobile device using the IRS2Go app are
safe and secure. Paying electronically is quick, easy, and The Taxpayer Advocate Service (TAS)
faster than mailing in a check or money order. Is Here To Help You
What if I can’t pay now? Go to IRS.gov/Payments for What Is TAS?
more information about your options.
TAS is an independent organization within the IRS that
• Apply for an online payment agreement IRS.gov/ ( helps taxpayers and protects taxpayer rights. Their job is
OPA) to meet your tax obligation in monthly install- to ensure that every taxpayer is treated fairly and that you
ments if you can’t pay your taxes in full today. Once know and understand your rights under the Taxpayer Bill
you complete the online process, you will receive im- of Rights.
mediate notification of whether your agreement has
been approved.

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How Can You Learn About Your Taxpayer                                    • Download Pub. 1546, The Taxpayer Advocate Service 
Rights?                                                                    Is Your Voice at the IRS, available at IRS.gov/pub/irs-
                                                                           pdf/p1546.pdf;
The Taxpayer Bill of Rights describes 10 basic rights that                 Call the IRS toll free at 800-TAX-FORM 
                                                                         •
all  taxpayers  have  when  dealing  with  the  IRS.  Go  to               (800-829-3676) to order a copy of Pub. 1546;
TaxpayerAdvocate.IRS.gov  to  help  you  understand  what 
these rights mean to you and how they apply. These are                   • Check your local directory; or
your rights. Know them. Use them.                                        • Call TAS toll free at 877-777-4778.

What Can TAS Do for You?                                               How Else Does TAS Help Taxpayers?

TAS can help you resolve problems that you can’t resolve               TAS  works  to  resolve  large-scale  problems  that  affect 
with  the  IRS.  And  their  service  is  free.  If  you  qualify  for many taxpayers. If you know of one of these broad issues, 
their  assistance,  you  will  be  assigned  to  one  advocate         report it to TAS at IRS.gov/SAMS. Be sure to not include 
who will work with you throughout the process and will do              any personal taxpayer information.
everything  possible  to  resolve  your  issue.  TAS  can  help 
you if:
                                                                       Low Income Taxpayer Clinics (LITCs)
 • Your problem is causing financial difficulty for you, 
   your family, or your business;                                      LITCs are independent from the IRS and TAS. LITCs rep-
 • You face (or your business is facing) an immediate                  resent individuals whose income is below a certain level 
   threat of adverse action; or                                        and who need to resolve tax problems with the IRS. LITCs 
                                                                       can represent taxpayers in audits, appeals, and tax collec-
 • You’ve tried repeatedly to contact the IRS but no one               tion  disputes  before  the  IRS  and  in  court.  In  addition, 
   has responded, or the IRS hasn’t responded by the                   LITCs can provide information about taxpayer rights and 
   date promised.                                                      responsibilities  in  different  languages  for  individuals  who 
                                                                       speak English as a second language. Services are offered 
How Can You Reach TAS?                                                 for free or a small fee. For more information or to find an 
                                                                       LITC   near  you,    go to         the    LITC    page  at 
TAS  has  offices in  every  state,  the  District  of  Columbia, 
                                                                       TaxpayerAdvocate.IRS.gov/LITC  or  see  IRS  Pub.  4134, 
and Puerto Rico. To find your advocate’s number:
                                                                       Low  Income  Taxpayer  Clinic  List,  at IRS.gov/pub/irs-pdf/
 • Go to TaxpayerAdvocate.IRS.gov/Contact-Us;                          p4134.pdf.

                    To help us develop a more useful index, please let us know if you have ideas for index entries.
Index               See “Comments and Suggestions” in the “Introduction” for the ways you can reach us.
 
                                    Basis:                                                 Community property states     2
A                                   Medical equipment or property                          Contact lenses    7
Abortion 5                            (Worksheet D)                    19                  Controlled substances   15
Acupuncture  5                      Birth control pills                5                   Cosmetic surgery      15
Adopted child's medical             Body scan   5                                          Crutches 7
 expenses    3                      Braille books and magazines                  5
AGI limitation 1 2,                 Breast pumps and supplies                  5           D
Alcoholism  5                       Breast reconstruction surgery                 5        Dancing lessons      15
Ambulances   5                                                                             Decedent's medical expenses    4 5, 
Archer MSAs:                        C                                                      Deductible amount      3
 Medical expenses paid for decedent Calculation of deduction                19             Deductible expenses     3 14-
    from 4                          Capital expenses                   5                   Definition of medical expenses:
Artificial limbs 5                  Improvements to rented property                 6       Doctor 2
Artificial teeth 5                  Operation and upkeep                   6                Physician 2
Aspirin 16                          Worksheet A          6                                 Dental treatment     7
Assistance (See Tax help)           Cars 6                                                  Artificial teeth 5
Assisted living homes  11           Out-of-pocket expenses                  13              Teeth whitening     16
Athletic club dues  15              Standard medical mileage rates                 13      Dentures 5
Automobiles (See Cars)              Child care  15                                         Dependent's medical expenses:
                                    Children's medical expenses:                            Adopted child    3
B                                   Adopted child          3                                Multiple support agreement   4
Baby sitting 15                     Dependents           3                                  Qualifying child    3
Bandages  5                         Chiropractor         7                                  Qualifying relative   3
                                    Christian Scientist practitioner              7        Dependents:
                                    Chronically ill persons                10               Disabled dependent care      7 10, 

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Diagnostic devices       7             Founder's fee (See Lifetime care,        Intellectually and developmentally 
Diaper services  15                     advance payments)                        disabled persons:
Disabilities, persons with:            Funeral expenses  15                      Mentally disabled  9
  Dependent care expenses      7 10,   Future medical care  10 15,               Special homes for  9
  Improvements to rented property    6
  Special education      13            G                                        L
Divorced taxpayers:                    Glasses 7                                Laboratory fees 9
  Medical expenses of child    4       Guide dog or other animal         7      Lactation expenses (See Breast 
Drug addiction   7                                                               pumps and supplies)
Drugs (See Medicines)                  H                                        Laser eye surgery 7
Dues:                                  Hair:                                    Lead-based paint removal                 9
  Health club 15                        Removal   15                            Learning disabilities 13
                                        Transplants 15                          Legal fees 10
E                                       Wigs   14                               Lessons, dancing and 
Education, special       13            Health club dues  15                      swimming     15
Electrolysis  15                       Health institutes 8                      Lifetime care:
Employer-sponsored health              Health insurance:                         Advance payments for    10
  insurance plans  8                    Employer-sponsored plan    8            Lodging 10 14, 
                                                                                (See also Trips)
Employment taxes         12             Pension Benefit Guaranty 
Excluded expenses:                         Corporation (PBGC) recipient      21 Long-term care  10
  Insurance premiums       9            Premiums:                                Chronically ill individuals 10
Eye exam    7                              Deductible 8                          Maintenance and personal care 
                                                                                 services    10
Eye surgery   7                            Nondeductible   9
                                                                                 Qualified insurance contracts              11
Eyeglasses    7                            Paid by employer 18
                                                                                 Qualified services 10
                                           Paid by employer and you        18
F                                          Paid by you 17                       M
Fertility enhancement:                     Prepaid  9
  Eggs, temporary storage of   7           Unused sick leave used to pay     9  Maintenance and personal care 
                                                                                 services  10
  Fertility 7                           Reimbursements 
  In vitro fertilization 7                 (See Reimbursements)                 Maternity clothes 16
Figuring the deduction      19          Self-employed persons 21                Meals 11 14, 
                                                                                (See also Weight-loss programs)
Final return for decedent:             Health maintenance organizations 
  Medical expenses paid      4          (HMOs)    8                             Medical conferences   11
Flexible spending arrangement    15    Health reimbursement                     Medical equipment or property:
                                        arrangements (HRAs)    17                Adjusted basis (Worksheet D)               19
Food (See Weight-loss programs)                                                 Medical expense records                  19
                                       Health savings accounts (HSAs):
Form 1040 or 1040-SR:                                                           Medical savings accounts 
                                        Payments from    15
  Self-employed persons, health                                                  (MSAs)   16
   insurance costs       21            Hearing aids 8
Form 1040-X:                           Hearing-impaired persons:                Medicare:
  Amended return   2                    Guide dog or other animal for      7     Medicare Part A, deductible 
                                                                                 expense      8
  Deceased taxpayer      4             HMOs (Health maintenance 
                                        organizations)   8                       Medicare Part B, deductible 
Form 1040, Schedule A:                                                           expense      8
                                       Home care (See Nursing services)
  Impairment-related work                                                        Medicare Part D, deductible 
   expenses     20                     Home improvements (See Capital            expense      9
                                        expenses:)
  Medical and dental expenses    1 19,                                          Medicines  11
                                       Hospital services 8
  Self-employed persons, health                                                  Imported  11 16, 
   insurance costs       21            Hotels  10
                                                                                 Nonprescription drugs and 
Form 1040, Schedule C:                 Household help  15                        medicines      16
  Impairment-related work              HRAs (Health reimbursement               Missing children, photographs of in 
   expenses     20                      arrangements)    17                      IRS publications   1
Form 1040, Schedule E:                                                          Multiple support agreement                 4
                                       I
  Impairment-related work 
   expenses     20                     Illegal operations and                   N
Form 1040, Schedule F:                  treatments   15
                                                                                Nondeductible expenses       14 16-
  Impairment-related work              Illegal substances  15
                                                                                Nonprescription drugs and 
   expenses     20                     Impairment-related work                   medicines    16
Form 2106:                              expenses    20
                                                                                Nursing homes   11
  Impairment-related work               Reporting of 20
                                                                                Nursing services  11 15, 
   expenses     20                     Insulin 16
                                                                                 Chronically ill individuals 10
Form 2555:                             Insurance (See Health insurance)
                                                                                Nutritional supplements:
  Self-employed persons, health                                                  Natural medicines  16
   insurance costs       21

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                                     Reporting:                           Tax help 21
O                                      Impairment-related work            Teeth:
Operations  12                         expenses    20                      Artificial 5
  Cosmetic surgery 15                  Medical and dental expenses   19    Dental treatment 7
  Illegal operations and               Medical deduction (See Form 1040,   Whitening    16
  treatments   15                      Schedule A)                        Telephone   13
Optometrist 12                         Self-employed persons, health      Television  13
Organ donors  13                       insurance costs  21                Therapy  13
Osteopath  12                                                             Transplants   13
                                     S
Oxygen 12                                                                 Travel and transportation 
                                     Sale of medical equipment or          expenses     13
P                                      property 19                         Car expenses   13
                                       Adjusted basis (Worksheet D)   19
Parking fees and tolls   13                                                Includible expenses 13 14, 
                                     Schedules (See Form 1040 or 1040-
Personal injury damages     20                                             Parking fees and tolls 13
                                       SR)
Personal protective equipment    9                                        Trips 14
                                     Seeing-eye dogs  7
Personal use items  16                                                    Tuition 14
                                     Self-employed persons:
Physical examination   12
                                       Health insurance costs 21
Physical therapy 13                                                       V
                                     Senior housing   11
Plastic surgery 15                                                        Vasectomy    14
                                     Separate returns:
Pregnancy test kit 12                                                     Veterinary fees 16
                                       Community property states    2
Premium Tax Credit  12                                                    Vision correction surgery                      7
                                       Medical and dental expenses   2
Premiums (See Health insurance)                                           Visually impaired persons:
                                     Separated taxpayers:
Prepaid insurance premiums     9                                           Guide dog or other animal for                  7
                                       Medical expenses of child 4
Prosthesis 5                                                              Vitamins or minerals 16
                                     Service animals  7
Psychiatric care 12
                                     Sick leave:
Psychoanalysis   12                                                       W
                                       Used to pay health insurance 
Psychologists  13                      premiums    9                      Weight-loss programs    14 16, 
Publications (See Tax help)          Special education  13                What's new:
                                     Spouse's medical expenses      3      Standard medical mileage rate                   1
R                                                                         Wheelchairs   14
                                       Deceased spouse  5
Radial keratotomy  7                 Sterilization 13                     Wigs  14
Recordkeeping   19                   Stop-smoking programs     13         Work expenses:
Rehabilitation facilities 11         Surgery (See Operations)              Disabled dependent care                       7
Reimbursements    17 19-             Surrogacy expenses   16               Impairment-related 20
  Excess includible in income:       Swimming lessons   15                Workers' compensation   20
  More than one policy (Worksheet                                         Worksheets:
  C)    18                           T                                     Capital expenses (Worksheet A)                   6
  One policy (Worksheet B)     18                                          Medical equipment or property:
                                     Tables and figures:
  Excess may be taxable (Figure                                            Adjusted basis (Worksheet D)                     19
                                       Medical equipment or property:
  1) 17                                                                    Reimbursements, excess includible 
                                       Adjusted basis (Worksheet D)     19
  Health Reimbursement                                                     in income:
  Arrangement (HRA)       17           Reimbursements, excess includible 
                                       in income:                          More than one policy (Worksheet 
  Insurance 17                                                                  C)    18
                                       More than one policy (Worksheet 
  Medical expenses not deducted   18                                       One policy (Worksheet B)                       18
                                          C)   18
  More than one policy   18
                                       One policy (Worksheet B)     18
  Received in later year 19
                                       Reimbursements, excess may be 
Rental property:                       taxable (Figure 1) 17
  Improvements to  6

Publication 502 (2023)                                                                                                      27

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