PDF document

- 1 -

                            Userid: CPM              Schema: tipx Leadpct: 100% Pt. size: 10             Draft           Ok to Print
AH XSL/XML                  Fileid: … tions/p502/2022/a/xml/cycle03/source                          (Init. & Date) _______

Page 1 of 28                                                                                          10:40 - 6-Feb-2023

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

           Department of the Treasury                         Contents
           Internal Revenue Service
                                                              What's New    . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  1
                                                              Reminders    . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
Publication 502
Cat. No. 15002Q                                               Introduction  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  2
                                                              What Are Medical Expenses?              . . . . . . . . . . . . . . . . .  2
                                                              What Expenses Can You Include This Year? . . . . .                         2
Medical and
                                                              How Much of the Expenses Can You Deduct? . . . .                           3
Dental                                                        Whose Medical Expenses Can You Include? . . . . .                          3
                                                              What Medical Expenses Are Includible?                     . . . . . . . .  5
Expenses                                                      What Expenses Aren't Includible? . . . . . . . . . . . .                   15
For use in preparing                                          How Do You Treat Reimbursements?                      . . . . . . . . .    17
                                                              How Do You Figure and Report the Deduction 
2022 Returns                                                  on Your Tax Return?               . . . . . . . . . . . . . . . . . . .    19
                                                              Sale of Medical Equipment or Property                   . . . . . . . .    19
                                                              Damages for Personal Injuries . . . . . . . . . . . . . . .                20
                                                              Impairment-Related Work Expenses                    . . . . . . . . . .    21
                                                              Health Insurance Costs for Self-Employed 
                                                              Persons       . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    21
                                                              How To Get Tax Help         . . . . . . . . . . . . . . . . . . . . . .    22
                                                              Index . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  26

                                                              Future Developments
                                                              For the latest information about developments related to 
                                                              Pub.  502,  such  as  legislation  enacted  after  it  was 
                                                              published, go to IRS.gov/Pub502.

                                                              What's New
                                                              Standard  mileage  rate.          The  standard  mileage  rate  al-
                                                              lowed for operating expenses for a car when you use it for 
                                                              medical reasons is 18 cents a mile from January 1, 2022, 
                                                              through June 30, 2022, and 22 cents a mile from July 1, 
                                                              2022,  through  December  31,  2022.  See                 Transportation 
                                                              under What Medical Expenses Are Includible, later.
                                                              Health  coverage  tax  credit  (HCTC).                The  HCTC  was 
                                                              not extended. The credit is not available after 2021. If you 
                                                              are an eligible trade adjustment assistance (TAA) recipi-
                                                              ent, an alternative TAA recipient, a reemployment TAA re-
                                                              cipient or a Pension Benefit Guaranty Corporation payee, 
                                                              then you will no longer use Form 8885 before completing 
                                                              Schedule A, line 1.

Get forms and other information faster and easier at:
• IRS.gov (English)         • IRS.gov/Korean (한국어) 
• IRS.gov/Spanish (Español) • IRS.gov/Russian (Pусский) 
• IRS.gov/Chinese (中文)      • IRS.gov/Vietnamese (Tiếng Việt) 

Feb 6, 2023

- 2 -

Page 2 of 28 Fileid: … tions/p502/2022/a/xml/cycle03/source 10:40 - 6-Feb-2023

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Getting tax forms, instructions, and publications.
Go to IRS.gov/Forms to download current and prior-year
Reminders
forms, instructions, and publications.
Photographs of missing children. The IRS is a proud Ordering tax forms, instructions, and publications.
partner with the National Center for Missing & Exploited Go to IRS.gov/OrderForms to order current forms, instruc-
Children® (NCMEC). Photographs of missing children se- tions, and publications; call 800-829-3676 to order
lected by the Center may appear in this publication on pa- prior-year forms and instructions. The IRS will process
ges that would otherwise be blank. You can help bring your order for forms and publications as soon as possible.
these children home by looking at the photographs and Don’t resubmit requests you’ve already sent us. You can
calling 800-THE-LOST (800-843-5678) if you recognize a get forms and publications faster online.
child.
Useful Items
You may want to see:
Introduction
Publication
This publication explains the itemized deduction for medi-
969
cal and dental expenses that you claim on Schedule A 969 Health Savings Accounts and Other
(Form 1040). It discusses what expenses, and whose ex- Tax-Favored Health Plans
penses, you can and can't include in figuring the deduc-
Forms (and Instructions)
tion. It explains how to treat reimbursements and how to
figure the deduction. It also tells you how to report the de- 1040 1040 U.S. Individual Income Tax Return
duction on your tax return and what to do if you sell medi- 1040-SR 1040-SR U.S. Tax Return for Seniors
cal property or receive damages for a personal injury.
Medical expenses include dental expenses, and in this Schedule A (Form 1040) Schedule A (Form 1040) Itemized Deductions
publication the term “medical expenses” is often used to 8962 8962 Premium Tax Credit (PTC)
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). What Are Medical Expenses?
This publication also explains how to treat impair-
ment-related work expenses and health insurance premi- Medical expenses are the costs of diagnosis, cure, mitiga-
ums if you are self-employed. tion, treatment, or prevention of disease, and for the pur-
Pub. 502 covers many common medical expenses but pose of affecting any part or function of the body. These
not every possible medical expense. If you can't find the expenses include payments for legal medical services
expense you are looking for, refer to the definition of medi- rendered by physicians, surgeons, dentists, and other
cal expenses under What Are Medical Expenses, later. medical practitioners. They include the costs of equip-
See How To Get Tax Help near the end of this publica- ment, supplies, and diagnostic devices needed for these
tion for information about getting publications and forms. purposes.
Comments and suggestions. We welcome your com- Medical care expenses must be primarily to alleviate or
ments about this publication and suggestions for future prevent a physical or mental disability or illness. They
editions. don't include expenses that are merely beneficial to gen-
You can send us comments through IRS.gov/ eral health, such as vitamins or a vacation.
FormComments. Or, you can write to the Internal Reve- Medical expenses include the premiums you pay for in-
nue Service, Tax Forms and Publications, 1111 Constitu- surance that covers the expenses of medical care, and
tion Ave. NW, IR-6526, Washington, DC 20224. the amounts you pay for transportation to get medical
Although we can’t respond individually to each com- care. Medical expenses also include amounts paid for
ment received, we do appreciate your feedback and will qualified long-term care services and limited amounts
consider your comments and suggestions as we revise paid for any qualified long-term care insurance contract.
our tax forms, instructions, and publications. Don’t send
tax questions, tax returns, or payments to the above ad-
dress.
What Expenses Can You
Getting answers to your tax questions. If you have
a tax question not answered by this publication or the How Include This Year?
To Get Tax Help section at the end of this publication, go
to the IRS Interactive Tax Assistant page at IRS.gov/ You can include only the medical and dental expenses
Help/ITA where you can find topics by using the search you paid this year, but generally not payments for medical
feature or viewing the categories listed. or dental care you will receive in a future year. (But see
Decedent under Whose Medical Expenses Can You In-
clude, later, for an exception.) This is not the rule for de-
termining whether an expense can be reimbursed by a

Page 2 Publication 502 (2022)

- 3 -

Page 3 of 28 Fileid: … tions/p502/2022/a/xml/cycle03/source 10:40 - 6-Feb-2023

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

flexible spending arrangement (FSA). If you pay medical were provided or when you paid for them. There are differ-
expenses by check, the day you mail or deliver the check ent rules for decedents and for individuals who are the
is generally the date of payment. If you use a subject of multiple support agreements. See Support
“pay-by-phone” or “online” account to pay your medical claimed under a multiple support agreement, later, under
expenses, the date reported on the statement of the finan- Qualifying Relative.
cial institution showing when payment was made is the
date of payment. If you use a credit card, include medical Spouse
expenses you charge to your credit card in the year the
charge is made, not when you actually pay the amount You can include medical expenses you paid for your
charged. spouse. To include these expenses, you must have been
If you didn't claim a medical or dental expense that married either at the time your spouse received the medi-
would have been deductible in an earlier year, you can file cal services or at the time you paid the medical expenses.
Form 1040-X, Amended U.S. Individual Income Tax Re-
turn, to claim a refund for the year in which you over- Example 1. Taxpayer A received medical treatment
looked the expense. Don't claim the expense on this before marrying Taxpayer B. B paid for the treatment after
year's return. Generally, a claim for refund must be filed they married. B can include these expenses in figuring B’s
within 3 years from the date the original return was filed or medical expense deduction even if B and A file separate
within 2 years from the time the tax was paid, whichever is returns.
later. If A had paid the expenses, B couldn't include A's ex-
penses on B’s separate return. The amounts A paid dur-
You can't include medical expenses that were paid by ing the year would be included on A’s separate return. If
insurance companies or other sources. This is true they filed a joint return, the medical expenses both paid
whether the payments were made directly to you, to the during the year would be used to figure their medical ex-
patient, or to the provider of the medical services. pense deduction.

Separate returns. If you and your spouse live in a non- Example 2. This year, Taxpayer X paid medical ex-
community property state and file separate returns, each penses for Taxpayer Y, the spouse, who died last year. X
of you can include only the medical expenses each ac- married Taxpayer Z this year and they file a joint return.
tually paid. Any medical expenses paid out of a joint Because X was married to Y when Y received the medical
checking account in which you and your spouse have the services, X can include those expenses in figuring X’s
same interest are considered to have been paid equally medical expense deduction for this year.
by each of you, unless you can show otherwise.
Community property states. If you and your spouse Dependent
live in a community property state and file separate re-
turns or are registered domestic partners in Nevada, You can include medical expenses you paid for your de-
Washington, or California, any medical expenses paid out pendent. For you to include these expenses, the person
of community funds are divided equally. Generally, each must have been your dependent either at the time the
of you should include half the expenses. If medical expen- medical services were provided or at the time you paid the
ses are paid out of the separate funds of one individual, expenses. A person generally qualifies as your dependent
only the individual who paid the medical expenses can in- for purposes of the medical expense deduction if both of
clude them. If you live in a community property state and the following requirements are met.
aren't filing a joint return, see Pub. 555, Community Prop-
erty. 1. The person was a qualifying child (defined later) or a
qualifying relative (defined later).
2. The person was a U.S. citizen or national or a resident
How Much of the Expenses of the United States, Canada, or Mexico. If your quali-
fying child was adopted, see Exception for adopted
Can You Deduct? child, later.
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 $4,400 or more
in 2022;
2. The person filed a joint return for 2022; or
Whose Medical Expenses
3. You, or your spouse if filing jointly, could be claimed
Can You Include? as a dependent on someone else's 2022 return.

You can generally include medical expenses you pay for Exception for adopted child. If you are a U.S. citizen or
yourself, as well as those you pay for someone who was national and your adopted child lived with you as a mem-
your spouse or your dependent either when the services ber of your household for 2022, that child doesn't have to

Publication 502 (2022) Page 3

- 4 -

Page 4 of 28 Fileid: … tions/p502/2022/a/xml/cycle03/source 10:40 - 6-Feb-2023

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

be a U.S. citizen or national, or a resident of the United a. Are divorced or legally separated under a decree
States, Canada, or Mexico. of divorce or separate maintenance,
b. Are separated under a written separation agree-
Qualifying Child ment, or
A qualifying child is a child who: c. Live apart at all times during the last 6 months of
the year.
1. Is your son, daughter, stepchild, foster child, brother,
sister, stepbrother, stepsister, half brother, half sister, This doesn't apply if the child's exemption is being
or a descendant of any of them (for example, your claimed under a multiple support agreement (discussed
grandchild, niece, or nephew); later).
2. Was:
Qualifying Relative
a. Under age 19 at the end of 2022 and younger than
you (or your spouse if filing jointly), A qualifying relative is a person:
b. Under age 24 at the end of 2022, a full-time stu- 1. Who is your:
dent, and younger than you (or your spouse if fil-
ing jointly), or a. Son, daughter, stepchild, or foster child, or a de-
scendant of any of them (for example, your grand-
c. Any age and permanently and totally disabled; child),
3. Lived with you for more than half of 2022; b. Brother, sister, half brother, half sister, or a son or
4. Didn't provide over half of their own support for 2022; daughter of any of them,
and c. Father, mother, or an ancestor or sibling of either
5. Didn't file a joint return, other than to claim a refund. of them (for example, your grandmother, grandfa-
ther, aunt, or uncle),
Adopted child. A legally adopted child is treated as your
d. Stepbrother, stepsister, stepfather, stepmother,
own child. This child includes a child lawfully placed with
son-in-law, daughter-in-law, father-in-law,
you for legal adoption.
mother-in-law, brother-in-law, or sister-in-law, or
You can include medical expenses that you paid for a
child before adoption if the child qualified as your depend- e. Any other person (other than your spouse) who
ent when the medical services were provided or when the lived with you all year as a member of your house-
expenses were paid. hold if your relationship didn't violate local law,
If you pay back an adoption agency or other persons
2. Who wasn't a qualifying child (see Qualifying Child,
for medical expenses they paid under an agreement with
earlier) of any taxpayer for 2022, and
you, you are treated as having paid those expenses provi-
ded you clearly substantiate that the payment is directly 3. For whom you provided over half of the support in
attributable to the medical care of the child. 2022. But see Child of divorced or separated parents,
But if you pay the agency or other person for medical earlier, Support claimed under a multiple support
care that was provided and paid for before adoption nego- agreement next, and Kidnapped child under Qualify-
tiations began, you can't include them as medical expen- ing Relative in Pub. 501, Dependents, Standard De-
ses. duction, and Filing Information.

You may be able to take a credit for other expen- Support claimed under a multiple support agree-
TIP ses related to an adoption. See the Instructions ment. If you are considered to have provided more than
for Form 8839, Qualified Adoption Expenses, for half of a qualifying relative's support under a multiple sup-
more information. port agreement, you can include medical expenses you
pay for that person. A multiple support agreement is used
Child of divorced or separated parents. For purposes when two or more people provide more than half of a per-
of the medical and dental expenses deduction, a child of son's support, but no one alone provides more than half.
divorced or separated parents can be treated as a de- Any medical expenses paid by others who joined you in
pendent of both parents. Each parent can include the the agreement can't be included as medical expenses by
medical expenses they pay for the child, even if the other anyone. However, you can include the entire unreim-
parent claims the child's dependency exemption, if: bursed amount you paid for medical expenses.
1. The child is in the custody of one or both parents for
Example. You and your three siblings each provide
more than half the year;
one-fourth of your parent’s total support. Under a multiple
2. The child receives over half of the child’s support dur- support agreement, you treat your parent as your depend-
ing the year from the parents; and ent. You paid all of your parent’s medical expenses. Your
siblings repaid you for three-fourths of these expenses. In
3. The child's parents: figuring your medical expense deduction, you can include
only one-fourth of your parent’s medical expenses. Your

Page 4 Publication 502 (2022)

- 5 -

Page 5 of 28 Fileid: … tions/p502/2022/a/xml/cycle03/source 10:40 - 6-Feb-2023

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

siblings can't include any part of the expenses. However,
if you and your siblings share the nonmedical support
items and you separately pay all of your parent’s medical What Medical Expenses Are
expenses, you can include the unreimbursed amount you
Includible?
paid for your parent’s medical expenses in your medical
expenses.
Following is a list of items that you can include in figuring
your medical expense deduction. The items are listed in
Decedent alphabetical order.

Medical expenses paid before death by the decedent are This list doesn't include all possible medical expenses.
included in figuring any deduction for medical and dental To determine if an expense not listed can be included in
expenses on the decedent's final income tax return. This figuring your medical expense deduction, see What Are
includes expenses for the decedent's spouse and de- Medical Expenses, earlier.
pendents as well as for the decedent.
The survivor or personal representative of a decedent Abortion
can choose to treat certain expenses paid by the dece-
dent's estate for the decedent's medical care as paid by You can include in medical expenses the amount you pay
the decedent at the time the medical services were provi- for a legal abortion.
ded. The expenses must be paid within the 1-year period
beginning with the day after the date of death. If you are Acupuncture
the survivor or personal representative making this
choice, you must attach a statement to the decedent's You can include in medical expenses the amount you pay
Form 1040 or 1040-SR (or the decedent's amended re- for acupuncture.
turn, Form 1040-X) saying that the expenses haven't been
and won't be claimed on the estate tax return.
Alcoholism
Qualified medical expenses paid before death by
! the decedent aren't deductible if paid with a You can include in medical expenses amounts you pay for
CAUTION tax-free distribution from any Archer MSA, Medi-
an inpatient's treatment at a therapeutic center for alcohol
care Advantage MSA, or health savings account. addiction. This includes meals and lodging provided by
the center during treatment.
What if the decedent's return had been filed and the
medical expenses weren't included? Form 1040-X You can also include in medical expenses amounts you
can be filed for the year or years the expenses are treated pay for transportation to and from alcohol recovery sup-
as paid, unless the period for claiming a refund has port organization (for example, Alcoholics Anonymous)
passed. Generally, a claim for refund must be filed within meetings in your community if the attendance is pursuant
3 years of the date the original return was filed, or within 2 to competent medical advice that membership in the alco-
years from the time the tax was paid, whichever date is hol recovery support organization is necessary for the
later. treatment of a disease involving the excessive use of alco-
hol.
Example. Taxpayer J properly filed a 2021 income tax
return. J died in 2022 with unpaid medical expenses of
Ambulance
$1,500 from 2021 and $1,800 in 2022. If the expenses are
paid within the 1-year period, J’s survivor or personal rep-
You can include in medical expenses amounts you pay for
resentative can file an amended return for 2021 claiming a
ambulance service.
deduction based on the $1,500 medical expenses. The
$1,800 of medical expenses from 2022 can be included
on the decedent's final return for 2022. Annual Physical Examination

What if you pay medical expenses of a deceased See Physical Examination, later.
spouse or dependent? If you paid medical expenses for
your deceased spouse or dependent, include them as
Artificial Limb
medical expenses on your Schedule A (Form 1040) in the
year paid, whether they are paid before or after the dece-
You can include in medical expenses the amount you pay
dent's death. The expenses can be included if the person
for an artificial limb.
was your spouse or dependent either at the time the medi-
cal services were provided or at the time you paid the ex-
penses. Artificial Teeth

You can include in medical expenses the amount you pay
for artificial teeth.

Publication 502 (2022) Page 5

- 6 -

Page 6 of 28 Fileid: … tions/p502/2022/a/xml/cycle03/source 10:40 - 6-Feb-2023

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Bandages • Installing railings, support bars, or other modifications
to bathrooms.
You can include in medical expenses the cost of medical • Lowering or modifying kitchen cabinets and equip-
supplies such as bandages. ment.
• Moving or modifying electrical outlets and fixtures.
Birth Control Pills
• Installing porch lifts and other forms of lifts (but eleva-
You can include in medical expenses the amount you pay tors generally add value to the house).
for birth control pills prescribed by a doctor. • Modifying fire alarms, smoke detectors, and other
warning systems.
Body Scan Modifying stairways.
•
You can include in medical expenses the cost of an elec- • Adding handrails or grab bars anywhere (whether or
tronic body scan. not in bathrooms).
• Modifying hardware on doors.
Braille Books and Magazines Modifying areas in front of entrance and exit door-
•
ways.
You can include in medical expenses the part of the cost
of Braille books and magazines for use by a visually im- • Grading the ground to provide access to the resi-
paired person that is more than the cost of regular printed dence.
editions.
Only reasonable costs to accommodate a home to your
disabled condition are considered medical care. Addi-
Breast Pumps and Supplies tional costs for personal motives, such as for architectural
or aesthetic reasons, aren't medical expenses.
You can include in medical expenses the cost of breast
pumps and supplies that assist lactation. This doesn’t in- Capital expense worksheet. Use Worksheet A to figure
clude the costs of excess bottles for food storage. the amount of your capital expense to include in your
medical expenses.
Breast Reconstruction Surgery
Worksheet A. Capital Expense
You can include in medical expenses the amounts you Worksheet
pay for breast reconstruction surgery, as well as breast Keep for Your Records
prosthesis, following a mastectomy for cancer. See Cos-
metic Surgery, later. Instructions: Use this worksheet to figure the amount, if any, of your
medical expenses due to a home improvement.

Capital Expenses 1. Enter the amount you paid for the home
improvement . . . . . . . . . . . . . . . . . . . . . . . . . . 1.
You can include in medical expenses amounts you pay for
special equipment installed in a home, or for improve- 2. Enter the value of your home
ments, if their main purpose is medical care for you, your immediately after the
improvement . . . . . . . . . . . . . . . 2.
spouse, or your dependent. The cost of permanent im-
provements that increase the value of your property may 3. Enter the value of your home
be partly included as a medical expense. The cost of the immediately before the
improvement is reduced by the increase in the value of improvement . . . . . . . . . . . . . . . 3.
your property. The difference is a medical expense. If the 4. Subtract line 3 from line 2. This is the
value of your property isn't increased by the improvement, increase in the value of your home due to the
the entire cost is included as a medical expense. improvement . . . . . . . . . . . . . . . . . . . . . . . . . . 4.
Certain improvements made to accommodate a home • If line 4 is more than or equal to line 1, you
to your disabled condition, or that of your spouse or your have no medical expenses due to the home
dependents who live with you, don't usually increase the improvement; stop here.
value of the home and the cost can be included in full as • If line 4 is less than line 1, go to line 5.
medical expenses. These improvements include, but
aren't limited to, the following items. 5. Subtract line 4 from line 1. These are your
medical expenses due to the home
• Constructing entrance or exit ramps for your home. improvement . . . . . . . . . . . . . . . . . . . . . . . . . . 5.
• Widening doorways at entrances or exits to your
home.
• Widening or otherwise modifying hallways and interior Operation and upkeep. Amounts you pay for operation
doorways. and upkeep of a capital asset qualify as medical expenses

Page 6 Publication 502 (2022)

- 7 -

Page 7 of 28 Fileid: … tions/p502/2022/a/xml/cycle03/source 10:40 - 6-Feb-2023

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

as long as the main reason for them is medical care. This the application of sealants, and fluoride treatments to pre-
rule applies even if none or only part of the original cost of vent tooth decay. Treatment to alleviate dental disease in-
the capital asset qualified as a medical care expense. cludes services of a dentist for procedures such as
X-rays, fillings, braces, extractions, dentures, and other
Improvements to property rented by a person with a dental ailments. But see Teeth Whitening under What Ex-
disability. Amounts paid to buy and install special penses Aren't Includible, later.
plumbing fixtures for a person with a disability, mainly for
medical reasons, in a rented house are medical expen-
ses. Diagnostic Devices

Example. Taxpayer B has arthritis and a heart condi- You can include in medical expenses the cost of devices
tion. B can't climb stairs or get into a bathtub. On the doc- used in diagnosing and treating illness and disease.
tor's advice, B installs a bathroom with a shower stall on
the first floor of B’s two-story rented house. The landlord Example. You have diabetes and use a blood sugar
didn't pay any of the cost of buying and installing the spe- test kit to monitor your blood sugar level. You can include
cial plumbing and didn't lower the rent. B can include in the cost of the blood sugar test kit in your medical expen-
medical expenses the entire amount B paid. ses.

Car Disabled Dependent Care Expenses

You can include in medical expenses the cost of special Some disabled dependent care expenses may qualify as
hand controls and other special equipment installed in a either:
car for the use of a person with a disability. • Medical expenses, or
Special design. You can include in medical expenses • Work-related expenses for purposes of taking a credit
the difference between the cost of a regular car and a car for dependent care. See Pub. 503, Child and Depend-
specially designed to hold a wheelchair. ent Care Expenses.
You can choose to apply them either way as long as you
Cost of operation. The includible costs of using a car for don't use the same expenses to claim both a credit and a
medical reasons are explained under Transportation, medical expense deduction.
later.

Drug Addiction
Chiropractor
You can include in medical expenses amounts you pay for
You can include in medical expenses fees you pay to a
an inpatient's treatment at a therapeutic center for drug
chiropractor for medical care.
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 meet-
Christian Science practitioners for medical care. ings in your community if the attendance is pursuant to
competent medical advice that the membership is neces-
Contact Lenses sary for 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
You can include in medical expenses the amounts you
eyeglasses and contact lenses needed for medical rea-
pay for the prevention and alleviation of dental disease.
sons. See Contact Lenses, earlier, for more information.
Preventive treatment includes the services of a dental hy-
gienist or dentist for such procedures as teeth cleaning,

Publication 502 (2022) Page 7

- 8 -

Page 8 of 28 Fileid: … tions/p502/2022/a/xml/cycle03/source 10:40 - 6-Feb-2023

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Eye Surgery Home Improvements

You can include in medical expenses the amount you pay See Capital Expenses, earlier.
for eye surgery to treat defective vision, such as laser eye
surgery or radial keratotomy.
Hospital Services

Fertility Enhancement You can include in medical expenses amounts you pay for
the cost of inpatient care at a hospital or similar institution
You can include in medical expenses the cost of the fol- if a principal reason for being there is to receive medical
lowing procedures performed on yourself, your spouse, or care. This includes amounts paid for meals and lodging.
your dependent to overcome an inability to have children. Also see Lodging, later.
• Procedures such as in vitro fertilization (including tem-
porary storage of eggs or sperm). Insurance Premiums
• Surgery, including an operation to reverse prior sur-
gery that prevented the person operated on from hav- You can include in medical expenses insurance premiums
ing children. you pay for policies that cover medical care. You can't in-
clude in medical expenses insurance premiums that were
paid and for which you are claiming a credit or deduction.
Founder's Fee Medical care policies can provide payment for treatment
that includes:
See Lifetime Care—Advance Payments, later.
• Hospitalization, surgical services, X-rays;
Guide Dog or Other Service Animal • Prescription drugs and insulin;
• Dental care;
You can include in medical expenses the costs of buying,
training, and maintaining a guide dog or other service ani- • Replacement of lost or damaged contact lenses; and
mal to assist a visually impaired or hearing disabled per- • Long-term care (subject to additional limitations). See
son, or a person with other physical disabilities. In gen- Qualified Long-Term Care Insurance Contracts under
eral, this includes any costs, such as food, grooming, and Long-Term Care, later.
veterinary care, incurred in maintaining the health and vi-
tality of the service animal so that it may perform its duties. If you have a policy that provides payments for other
than medical care, you can include the premiums for the
Health Institute medical care part of the policy if the charge for the medi-
cal part is reasonable. The cost of the medical part must
You can include in medical expenses fees you pay for be separately stated in the insurance contract or given to
treatment at a health institute only if the treatment is pre- you in a separate statement.
scribed by a physician and the physician issues a state-
ment that the treatment is necessary to alleviate a physi- Employer-Sponsored Health Insurance Plan
cal or mental disability or illness of the individual receiving
the treatment. Don't include in your medical and dental expenses any in-
surance premiums paid by an employer-sponsored health
Health Maintenance insurance plan unless the premiums are included on your
Form W-2, Wage and Tax Statement. Also, don't include
Organization (HMO) any other medical and dental expenses paid by the plan
unless the amount paid is included on your Form W-2.
You can include in medical expenses amounts you pay to
entitle you, your spouse, or a dependent to receive medi- Example. You are a federal employee participating in
cal care from an HMO. These amounts are treated as the premium conversion plan of the Federal Employee
medical insurance premiums. See Insurance Premiums, Health Benefits (FEHB) program. Your share of the FEHB
later. premium is paid by making a pre-tax reduction in your sal-
ary. Because you are an employee whose insurance pre-
Hearing Aids miums are paid with money that is never included in your
gross income, you can't deduct the premiums paid with
You can include in medical expenses the cost of a hearing that money.
aid and batteries, repairs, and maintenance needed to op-
erate it. Long-term care services. Contributions made by your
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.

Page 8 Publication 502 (2022)

- 9 -

Page 9 of 28  Fileid: … tions/p502/2022/a/xml/cycle03/source                                   10:40 - 6-Feb-2023

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Retired public safety officers.  If you are a retired pub-           Unused Sick Leave Used To Pay Premiums
lic  safety  officer,  don't  include  as  medical  expenses  any 
health  or  long-term  care  insurance  premiums  that  you          You must include in gross income cash payments you re-
elected to have paid with tax-free distributions from a re-          ceive at the time of retirement for unused sick leave. You 
tirement plan. This applies only to distributions that would         must  also  include  in  gross  income  the  value  of  unused 
otherwise be included in income.                                     sick  leave  that,  at  your  option,  your  employer  applies  to 
                                                                     the cost of your continuing participation in your employer's 
Health  reimbursement  arrangement  (HRA). If  you                   health  plan  after  you  retire.  You  can  include  this  cost  of 
have  medical  expenses  that  are  reimbursed  by  a  health        continuing participation in the health plan as a medical ex-
reimbursement arrangement, you can't include those ex-               pense.
penses in your medical expenses.
                                                                      If you participate in a health plan where your employer 
Medicare Part A                                                      automatically applies the value of unused sick leave to the 
                                                                     cost  of  your  continuing  participation  in  the  health  plan 
If  you  are  covered  under  social  security  (or  if  you  are  a (and you don't have the option to receive cash), don't in-
government  employee  who  paid  Medicare  tax),  you  are           clude the value of the unused sick leave in gross income. 
enrolled in Medicare Part A. The payroll tax paid for Medi-          You  can't  include  this  cost  of  continuing  participation  in 
care Part A isn't a medical expense.                                 that health plan as a medical expense.

If you aren't covered under social security (or weren't a            Insurance Premiums You Can't Include
government  employee  who  paid  Medicare  tax),  you  can 
voluntarily enroll in Medicare Part A. In this situation, you        You can't include premiums you pay for:
can include the premiums you paid for Medicare Part A as 
a medical expense.                                                   • Life insurance policies;
                                                                     • Policies providing payment for loss of earnings;
Medicare Part B                                                      • Policies for loss of life, limb, sight, etc.;
Medicare  Part  B  is  a  supplemental  medical  insurance.          • Policies that pay you a guaranteed amount each week 
Premiums you pay for Medicare Part B are a medical ex-                 for a stated number of weeks if you are hospitalized 
pense. Check the information you received from the So-                 for sickness or injury;
cial Security Administration to find out your premium.               • The part of your car insurance that provides medical 
                                                                       insurance coverage for all persons injured in or by 
Medicare Part D                                                        your car because the part of the premium providing in-
                                                                       surance for you, your spouse, and your dependents 
Medicare Part D is a voluntary prescription drug insurance             isn't stated separately from the part of the premium 
program for persons with Medicare Part A or B. You can                 providing insurance for medical care for others; or
include as a medical expense premiums you pay for Medi-
care Part D.                                                         • Health or long-term care insurance if you elected to 
                                                                       pay these premiums with tax-free distributions from a 
Personal Protective Equipment                                          retirement plan made directly to the insurance pro-
                                                                       vider and these distributions would otherwise have 
You  can  include  in  medical  expenses  the  amounts  you            been included in income.
pay  for  personal  protective  equipment,  such  as  masks,         Taxes imposed by any governmental unit, such as Medi-
hand sanitizer and hand sanitizing wipes, for the primary            care taxes, aren't insurance premiums.
purpose of preventing the spread of Coronavirus Disease 
2019  (COVID-19).  For  more  information,  see  IRS  An-            Coverage for nondependents. Generally, you can't de-
nouncement 2021-7.                                                   duct any additional premium you pay as the result of in-
                                                                     cluding on your policy someone who isn't your spouse or 
Prepaid Insurance Premiums                                           dependent, even if that person is your child under age 27. 
                                                                     However,  you  can  deduct  the  additional  premium  if  that 
Premiums you pay before you are age 65 for insurance for             person is:
medical  care  for  yourself,  your  spouse,  or  your  depend-
                                                                     • Your child whom you don't claim as a dependent be-
ents after you reach age 65 are medical care expenses in 
                                                                       cause of the rules for children of divorced or separa-
the year paid if they are:
                                                                       ted parents;
1. Payable in equal yearly installments or more often;                 Any person you could have claimed as a dependent 
                                                                     •
and                                                                    on your return except that person received $4,400 or 
2. Payable for at least 10 years, or until you reach age               more of gross income or filed a joint return; or
65 (but not for less than 5 years).                                  • Any person you could have claimed as a dependent 
                                                                       except that you, or your spouse if filing jointly, can be 

Publication 502 (2022)                                                                                                  Page 9

- 10 -

Page 10 of 28 Fileid: … tions/p502/2022/a/xml/cycle03/source 10:40 - 6-Feb-2023

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

claimed as a dependent on someone else's 2022 re- provide lifetime care that includes medical care. You can
turn. use a statement from the retirement home to prove the
Also, if you had family coverage when you added this indi- amount properly allocable to medical care. The statement
vidual to your policy and your premiums didn't increase, must be based either on the home's prior experience or on
you can enter on Schedule A (Form 1040) the full amount information from a comparable home.
of your medical and dental insurance premiums.
Dependents with disabilities. You can include in medi-
cal expenses advance payments to a private institution for
Intellectually and Developmentally lifetime care, treatment, and training of your physically or
Disabled, Special Home for mentally impaired child upon your death or when you be-
come unable to provide care. The payments must be a
You can include in medical expenses the cost of keeping condition for the institution's future acceptance of your
a person who is intellectually and developmentally disa- child and must not be refundable.
bled in a special home, not the home of a relative, on the
recommendation of a psychiatrist to help the person ad- Payments for future medical care. Generally, you can't
just from life in a mental hospital to community living. include in medical expenses current payments for medical
care (including medical insurance) to be provided sub-
stantially beyond the end of the year. This rule doesn't ap-
Laboratory Fees ply in situations where the future care is purchased in con-
nection with obtaining lifetime care of the type described
You can include in medical expenses the amounts you
earlier.
pay for laboratory fees that are part of medical care.

Lodging
Lactation Expenses
You can include in medical expenses the cost of meals
See Breast Pumps and Supplies, earlier.
and lodging at a hospital or similar institution if a principal
reason for being there is to receive medical care. See
Lead-Based Paint Removal Nursing Home, later.
You can include in medical expenses the cost of removing You may be able to include in medical expenses the
lead-based paints from surfaces in your home to prevent a cost of lodging not provided in a hospital or similar institu-
child who has or had lead poisoning from eating the paint. tion. You can include the cost of such lodging while away
These surfaces must be in poor repair (peeling or crack- from home if all of the following requirements are met.
ing) or within the child's reach. The cost of repainting the 1. The lodging is primarily for and essential to medical
scraped area isn't a medical expense. care.
If, instead of removing the paint, you cover the area 2. The medical care is provided by a doctor in a licensed
with wallboard or paneling, treat these items as capital ex- hospital or in a medical care facility related to, or the
penses. See Capital Expenses, earlier. Don't include the equivalent of, a licensed hospital.
cost 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
You can include in medical expenses legal fees you paid
person receiving the medical care. For example, if a pa-
that are necessary to authorize treatment for mental ill-
rent is traveling with a sick child, up to $100 per night can
ness. However, you can't include in medical expenses
be included as a medical expense for lodging. Meals
fees for the management of a guardianship estate, fees
aren't included.
for 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
Lifetime Care—Advance Payments doctor in a licensed hospital or in a medical care facility
related to, or the equivalent of, a licensed hospital or if that
You can include in medical expenses a part of a life-care lodging isn't primarily for or essential to the medical care
fee or “founder's fee” you pay either monthly or as a lump received.
sum under an agreement with a retirement home. The part
of the payment you include is the amount properly alloca-
ble to medical care. The agreement must require that you
pay a specific fee as a condition for the home's promise to

Page 10 Publication 502 (2022)

- 11 -

Page 11 of 28 Fileid: … tions/p502/2022/a/xml/cycle03/source 10:40 - 6-Feb-2023

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Long-Term Care The amount of qualified long-term care premiums you
can include is limited. You can include the following as
You can include in medical expenses amounts paid for medical expenses on Schedule A (Form 1040).
qualified long-term care services and certain amounts of 1. Qualified long-term care premiums up to the following
premiums paid for qualified long-term care insurance con- amounts.
tracts.
a. Age 40 or under—$450.
Qualified Long-Term Care Services b. Age 41 to 50—$850.
Qualified long-term care services are necessary diagnos- c. Age 51 to 60—$1,690.
tic, preventive, therapeutic, curing, treating, mitigating, re- d. Age 61 to 70—$4,510.
habilitative services, and maintenance and personal care
services (defined later) that are: e. Age 71 or over—$5,640.
1. Required by a chronically ill individual, and 2. Unreimbursed expenses for qualified long-term care
services.
2. Provided pursuant to a plan of care prescribed by a li-
censed health care practitioner. Note. The limit on premiums is for each person.

Chronically ill individual. An individual is chronically ill Also, if you are an eligible retired public safety officer,
if, within the previous 12 months, a licensed health care you can't include premiums for long-term care insurance if
practitioner has certified that the individual meets either of you elected to pay these premiums with tax-free distribu-
the following descriptions. tions from a qualified retirement plan made directly to the
insurance provider and these distributions would other-
1. The individual is unable to perform at least two activi- wise have been included in your income.
ties of daily living without substantial assistance from
another individual for at least 90 days, due to a loss of
Meals
functional capacity. Activities of daily living are eating,
toileting, transferring, bathing, dressing, and conti- You can include in medical expenses the cost of meals at
nence. a hospital or similar institution if a principal reason for be-
2. The individual requires substantial supervision to be ing there is to get medical care.
protected from threats to health and safety due to se- You can't include in medical expenses the cost of
vere cognitive impairment. meals that aren't part of inpatient care. Also see
Weight-Loss Program and Nutritional Supplements, later.
Maintenance and personal care services. Mainte-
nance or personal care services is care which has as its
primary purpose the providing of a chronically ill individual Medical Conferences
with needed assistance with the individual’s disabilities
(including protection from threats to health and safety due You can include in medical expenses amounts paid for
to severe cognitive impairment). admission and transportation to a medical conference if
the medical conference concerns the chronic illness of
yourself, your spouse, or your dependent. The costs of
Qualified Long-Term Care Insurance the medical conference must be primarily for and neces-
Contracts sary to the medical care of you, your spouse, or your de-
pendent. The majority of the time spent at the conference
A qualified long-term care insurance contract is an insur- must be spent attending sessions on medical information.
ance contract that provides only coverage of qualified
long-term care services. The contract must: The cost of meals and lodging while attending the
conference isn't deductible as a medical expense.
1. Be guaranteed renewable; CAUTION!

2. Not provide for a cash surrender value or other money
that can be paid, assigned, pledged, or borrowed; Medical Information Plan

3. Provide that refunds, other than refunds on the death You can include in medical expenses amounts paid to a
of the insured or complete surrender or cancellation plan that keeps medical information in a computer data
of the contract, and dividends under the contract must bank and retrieves and furnishes the information upon re-
be used only to reduce future premiums or increase quest to an attending physician.
future benefits; and

4. Generally not pay or reimburse expenses incurred for Medicines
services or items that would be reimbursed under
Medicare, except where Medicare is a secondary You can include in medical expenses amounts you pay for
payer, or the contract makes per diem or other peri- prescribed medicines and drugs. A prescribed drug is one
odic payments without regard to expenses. that requires a prescription by a doctor for its use by an

Publication 502 (2022) Page 11

- 12 -

Page 12 of 28 Fileid: … tions/p502/2022/a/xml/cycle03/source 10:40 - 6-Feb-2023

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

individual. You can also include amounts you pay for insu- pay because you moved to a larger apartment to provide
lin. Except for insulin, you can't include in medical expen- space for the attendant.
ses amounts you pay for a drug that isn't prescribed.
Employment taxes. You can include as a medical ex-
Imported medicines and drugs. If you imported medi- pense social security tax, FUTA, Medicare tax, and state
cines or drugs from other countries, see Medicines and employment taxes you pay for an attendant who provides
Drugs From Other Countries under What Expenses Aren't medical care. If the attendant also provides personal and
Includible, later. household services, you can include as a medical ex-
pense only the amount of employment taxes paid for med-
Nursing Home ical services, as explained earlier. For information on em-
ployment tax responsibilities of household employers, see
You can include in medical expenses the cost of medical Pub. 926.
care in a nursing home, home for the aged, or similar insti-
tution, for yourself, your spouse, or your dependents. This Operations
includes the cost of meals and lodging in the home if a
principal reason for being there is to get medical care. You can include in medical expenses amounts you pay for
legal operations that aren't for cosmetic surgery. See Cos-
Don't include the cost of meals and lodging if the rea- metic Surgery under What Expenses Aren't Includible,
son for being in the home is personal. You can, however, later.
include in medical expenses the part of the cost that is for
medical or nursing care.
Optometrist

Nursing Services See Eyeglasses, earlier.

You can include in medical expenses wages and other
Organ Donors
amounts you pay for nursing services. The services need
not be performed by a nurse as long as the services are of See Transplants, later.
a kind generally performed by a nurse. This includes serv-
ices connected with caring for the patient's condition,
such as giving medication or changing dressings, as well Osteopath
as bathing and grooming the patient. These services can
You can include in medical expenses amounts you pay to
be provided in your home or another care facility.
an osteopath for medical care.
Generally, only the amount spent for nursing services is
a medical expense. If the attendant also provides per- Oxygen
sonal and household services, amounts paid to the at-
tendant must be divided between the time spent perform- You can include in medical expenses amounts you pay for
ing household and personal services and the time spent oxygen and oxygen equipment to relieve breathing prob-
for nursing services. For example, because of your medi- lems caused by a medical condition.
cal condition, you pay a visiting nurse $300 per week for
medical and household services. Ten percent of the Physical Examination
nurse’s time is spent doing household services such as
washing dishes and laundry. You can include only $270 You can include in medical expenses the amount you pay
per week as medical expenses. The $30 (10% × $300) al- for an annual physical examination and diagnostic tests
located to household services can't be included. How- by a physician. You don't have to be ill at the time of the
ever, certain maintenance or personal care services provi- examination.
ded for qualified long-term care can be included in
medical expenses. See Maintenance and personal care
services under Long-Term Care, earlier. Additionally, cer- Pregnancy Test Kit
tain expenses for household services or for the care of a
You can include in medical expenses the amount you pay
qualifying individual incurred to allow you to work may
to purchase a pregnancy test kit to determine if you are
qualify for the child and dependent care credit. See Pub.
pregnant.
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

Page 12 Publication 502 (2022)

- 13 -

Page 13 of 28 Fileid: … tions/p502/2022/a/xml/cycle03/source 10:40 - 6-Feb-2023

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

credit that you did have to pay back can be included in education received must be incidental to the special edu-
medical expenses. cation provided. Special education includes:
Example 1. Taxpayer B is under age 65 and unmar- • Teaching Braille to a visually impaired person,
ried. The cost of B’s health insurance premiums in 2022 is • Teaching lip reading to a hearing disabled person, or
$8,700. Advance payments of the premium tax credit of
• Giving remedial language training to correct a condi-
$4,200 are made to the insurance company and B pays
tion caused by a birth defect.
premiums of $4,500. On B’s 2022 tax return, B is allowed
a premium tax credit of $3,600 and must repay $600 ex- You can't include in medical expenses the cost of send-
cess advance credit payments (which is less than the re- ing a child with behavioral problems to a school where the
payment limitation). B is treated as paying $5,100 ($8,700 course of study and the disciplinary methods have a ben-
less the allowed premium tax credit of $3,600) for health eficial effect on the child's attitude if the availability of
insurance premiums in 2022. B will enter $5,100 on medical care in the school isn't a principal reason for
Schedule A, line 1. sending the student there.

Example 2. The facts are the same as in Example 1,
Sterilization
except B is allowed a premium tax credit of $4,900 on B’s
tax return and receives a net premium tax credit of $700. You can include in medical expenses the cost of a legal
B is treated as paying $3,800 ($8,700 less the allowed sterilization (a legally performed operation to make a per-
premium tax credit of $4,900) for health insurance premi- son unable to have children). Also see Vasectomy, later.
ums in 2022. B will enter $3,800 on Schedule A, line 1.
Stop-Smoking Programs
Prosthesis
You can include in medical expenses amounts you pay for
See Artificial Limb and Breast Reconstruction Surgery, a program to stop smoking. However, you can't include in
earlier. medical expenses amounts you pay for drugs that don't
require a prescription, such as nicotine gum or patches,
Psychiatric Care that are designed to help stop smoking.

You can include in medical expenses amounts you pay for Surgery
psychiatric care. This includes the cost of supporting a
mentally ill dependent at a specially equipped medical See Operations, earlier.
center where the dependent receives medical care. See
Psychoanalysis next and Transportation, later. Telephone

Psychoanalysis You can include in medical expenses the cost of special
telephone equipment that lets a person who is deaf, hard
You can include in medical expenses payments for psy- of hearing, or has a speech disability communicate over a
choanalysis. However, you can't include payments for regular telephone. This includes teletypewriter (TTY) and
psychoanalysis that is part of required training to be a psy- telecommunications device for the deaf (TDD) equipment.
choanalyst. You can also include the cost of repairing the equipment.

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
the cost of an adapter that attaches to a regular set. It may
Special Education also be the part of the cost of a specially equipped televi-
sion that exceeds the cost of the same model regular tele-
You can include in medical expenses fees you pay on a vision set.
doctor's recommendation for a child's tutoring by a
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-
You can include in medical expenses amounts you pay for
ders.
therapy received as medical treatment.
You can include in medical expenses the cost (tuition,
meals, and lodging) of attending a school that furnishes Transplants
special education to help a child to overcome learning dis-
abilities. Overcoming the learning disabilities must be the You can include in medical expenses amounts paid for
primary reason for attending the school, and any ordinary medical care you receive because you are a donor or a

Publication 502 (2022) Page 13

- 14 -

Page 14 of 28 Fileid: … tions/p502/2022/a/xml/cycle03/source 10:40 - 6-Feb-2023

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

possible donor of a kidney or other organ. This includes • Travel for purely personal reasons to another city for
the cost of medical care for the donor, in connection with an operation or other medical care.
the donation of an organ to you, your spouse, or depend- Travel that is merely for the general improvement of
•
ent. This also includes transportation expenses. one's health.
• The costs of operating a specially equipped car for
Transportation
other than medical reasons.
You can include in medical expenses amounts paid for
transportation primarily for, and essential to, medical care. Trips

You can include: You can include in medical expenses amounts you pay for
transportation to another city if the trip is primarily for, and
• Bus, taxi, train, or plane fares or ambulance service;
essential to, receiving medical services. You may be able
• Transportation expenses of a parent who must go with to include up to $50 for each night for each person. You
a child who needs medical care; can include lodging for a person traveling with the person
• Transportation expenses of a nurse or other person receiving the medical care. For example, if a parent is
who can give injections, medications, or other treat- traveling with a sick child, up to $100 per night can be in-
ment required by a patient who is traveling to get med- cluded as a medical expense for lodging. Meals aren't in-
ical care and is unable to travel alone; and cluded. See Lodging, earlier.
You can't include in medical expenses a trip or vacation
• Transportation expenses for regular visits to see a
taken merely for a change in environment, improvement of
mentally ill dependent, if these visits are recommen-
morale, or general improvement of health, even if the trip
ded as a part of treatment.
is made on the advice of a doctor. However, see Medical
Car expenses. You can include out-of-pocket expenses, Conferences, earlier.
such as the cost of gas and oil, when you use a car for
medical reasons. You can't include depreciation, insur- Tuition
ance, general repair, or maintenance expenses.
If you don't want to use your actual expenses for 2022, Under special circumstances, you can include charges for
you can use the standard medical mileage rate. For 2022, tuition in medical expenses. See Special Education, ear-
the standard medical mileage rate allowed is 18 cents a lier.
mile from January 1, 2022, through June 30, 2022, and 22 A lump-sum fee which includes education, board, and
cents a mile from July 1, 2022, through December 31, medical care—without distinguishing which part of the fee
2022. results from medical care—is not considered an amount
You can also include parking fees and tolls. You can payable for medical care. However, you can include
add these fees and tolls to your medical expenses charges for a health plan included in a lump-sum tuition
whether you use actual expenses or the standard mileage fee if the charges are separately stated or can easily be
rate. obtained from the school.
Example. In 2022, Taxpayer J drove 2,800 miles
(1,500 miles before June 30, 2022, and 1,300 miles after Vasectomy
July 1, 2022) for medical reasons. J spent $400 for gas,
$30 for oil, and $100 for tolls and parking. J wants to fig- You can include in medical expenses the amount you pay
ure the amount to include in medical expenses both ways for a vasectomy.
to see which gives the greater deduction.
J figures the actual expenses first. J adds the $400 for Vision Correction Surgery
gas, the $30 for oil, and the $100 for tolls and parking for a
total of $530. See Eye Surgery, earlier.
J then figures the standard mileage amount. J multi-
plies 1,500 miles by 18 cents a mile for a total of $270. J Weight-Loss Program
multiplies 1,300 miles by 22 cents a mile for a total of
$286. J then adds the total $100 tolls and parking and You can include in medical expenses amounts you pay to
mileage for a total of $656 (270 + 286 + 100). lose weight if it is a treatment for a specific disease diag-
J includes the $656 of car expenses with the other nosed by a physician (such as obesity, hypertension, or
medical expenses for the year because the $656 is more heart disease). This includes fees you pay for member-
than the $530 figured using actual expenses. ship in a weight reduction group as well as fees for attend-
ance at periodic meetings. You can't include membership
Transportation expenses you can't include. You can't dues in a gym, health club, or spa as medical expenses,
include in medical expenses the cost of transportation in but you can include separate fees charged there for
the following situations. weight loss activities.
• Going to and from work, even if your condition re- You can't include the cost of diet food or beverages in
quires an unusual means of transportation. medical expenses because the diet food and beverages

Page 14 Publication 502 (2022)

- 15 -

Page 15 of 28  Fileid: … tions/p502/2022/a/xml/cycle03/source                                      10:40 - 6-Feb-2023

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

substitute for what is normally consumed to satisfy nutri-           Cosmetic Surgery
tional needs. You can include the cost of special food in 
medical expenses only if:                                            Generally,  you  can't  include  in  medical  expenses  the 
1. The food doesn't satisfy normal nutritional needs,                amount you pay for cosmetic surgery. This includes any 
                                                                     procedure  that  is  directed  at  improving  the  patient's  ap-
2. The food alleviates or treats an illness, and                     pearance  and  doesn't  meaningfully  promote  the  proper 
3. The need for the food is substantiated by a physician.            function of the body or prevent or treat illness or disease. 
                                                                     You  generally  can't  include  in  medical  expenses  the 
The amount you can include in medical expenses is limi-              amount  you  pay  for  procedures  such  as  face  lifts,  hair 
ted to the amount by which the cost of the special food ex-          transplants, hair removal (electrolysis), and liposuction.
ceeds  the  cost  of  a  normal  diet.  See  also Weight-Loss 
Program under What Expenses Aren't Includible, later.                You can include in medical expenses the amount you 
                                                                     pay for cosmetic surgery if it is necessary to improve a de-
                                                                     formity arising from, or directly related to, a congenital ab-
Wheelchair                                                           normality, a personal injury resulting from an accident or 
                                                                     trauma, or a disfiguring disease.
You  can  include  in  medical  expenses  the  amounts  you 
pay  for  a  wheelchair  used  for  the  relief  of  a  sickness  or Example.     An  individual  undergoes  surgery  that  re-
disability.  The  cost  of  operating  and  maintaining  the         moves a breast as part of treatment for cancer. The indi-
wheelchair is also a medical expense.                                vidual pays a surgeon to reconstruct the breast. The sur-
                                                                     gery to reconstruct the breast corrects a deformity directly 
Wig                                                                  related to the disease. The cost of the surgery is includible 
                                                                     in the individual’s medical expenses.
You  can  include  in  medical  expenses  the  cost  of  a  wig 
purchased upon the advice of a physician for the mental 
                                                                     Dancing Lessons
health of a patient who has lost all of their hair from dis-
ease.                                                                You can't include in medical expenses the cost of dancing 
                                                                     lessons, swimming lessons, etc., even if they are recom-
X-ray                                                                mended by a doctor, if they are only for the improvement 
                                                                     of general health.
You can include in medical expenses amounts you pay for 
X-rays for medical reasons.
                                                                     Diaper Service

                                                                     You  can't  include  in  medical  expenses  the  amount  you 
What Expenses Aren't                                                 pay for diapers or diaper services, unless they are needed 
                                                                     to relieve the effects of a particular disease.
Includible?
                                                                     Electrolysis or Hair Removal
Following is a list of some items that you can't include in 
figuring  your  medical  expense  deduction.  The  items  are        See Cosmetic Surgery, earlier.
listed in alphabetical order.
                                                                     Flexible Spending Arrangement
Baby Sitting, Childcare, and Nursing 
Services for a Normal, Healthy Baby                                  You can't include in medical expenses amounts for which 
                                                                     you  are  fully  reimbursed  by  your  flexible  spending  ar-
You can't include in medical expenses amounts you pay                rangement  if  you  contribute  a  part  of  your  income  on  a 
for the care of children, even if the expenses enable you,           pre-tax basis to pay for the qualified benefit.
your spouse, or your dependent to get medical or dental 
treatment. Also, any expense allowed as a childcare credit 
                                                                     Funeral Expenses
can't be treated as an expense paid for medical care.
                                                                     You can't include in medical expenses amounts you pay 
Controlled Substances                                                for funerals.

You can't include in medical expenses amounts you pay 
                                                                     Future Medical Care
for  controlled  substances  (such  as  marijuana,  laetrile, 
etc.) that aren't legal under federal law, even if such sub-         Generally, you can't include in medical expenses current 
stances are legalized by state law.                                  payments for medical care (including medical insurance) 
                                                                     to be provided substantially beyond the end of the year. 
                                                                     This rule doesn't apply in situations where the future care 
                                                                     is purchased in connection with obtaining lifetime care, as 
                                                                     explained  under  Lifetime  Care—Advance  Payments,  or 

Publication 502 (2022)                                                                                                  Page 15

- 16 -

Page 16 of 28 Fileid: … tions/p502/2022/a/xml/cycle03/source 10:40 - 6-Feb-2023

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

qualified long-term care insurance contracts, as explained Medical Savings Account (MSA)
under Long-Term Care, earlier.
You can't include in medical expenses amounts you con-
Hair Transplant tribute to an Archer MSA. You can't include expenses you
pay for with a tax-free distribution from your Archer MSA.
See Cosmetic Surgery, earlier. You also can't use other funds equal to the amount of the
distribution and include the expenses. For more informa-
tion on Archer MSAs, see Pub. 969.
Health Club Dues
You can't include in medical expenses health club dues or Medicines and Drugs From Other
amounts paid to improve one's general health or to relieve Countries
physical or mental discomfort not related to a particular
medical condition. In general, you can't include in your medical expenses the
cost of a prescribed drug brought in (or ordered and ship-
You can't include in medical expenses the cost of ped) from another country. You can only include the cost
membership in any club organized for business, pleasure, of a drug that was imported legally. For example, you can
recreation, or other social purpose. include the cost of a prescribed drug the Food and Drug
Administration announces can be legally imported by indi-
Health Savings Accounts viduals.
You can include the cost of a prescribed drug you pur-
You can’t include in medical expenses amounts you con- chase and consume in another country if the drug is legal
tribute to a health savings account. You can’t include ex- in both the other country and the United States.
penses you pay for with a tax-free distribution from your
health savings account. You also can’t use other funds Nonprescription Drugs and Medicines
equal to the amount of the distribution and include the ex-
penses. For more information, see Pub. 969. Except for insulin, you can't include in medical expenses
amounts you pay for a drug that isn't prescribed. A pre-
Household Help scribed drug is one that requires a prescription by a doctor
for its use by an individual.
You can't include in medical expenses the cost of house-
Example. Your doctor recommends that you take as-
hold help, even if such help is recommended by a doctor.
pirin. Because aspirin is a drug that doesn't require a
This is a personal expense that isn't deductible. However,
physician's prescription for its use by an individual, you
you may be able to include certain expenses paid to a
can't include its cost in your medical expenses.
person providing nursing-type services. For more informa-
tion, see Nursing Services, earlier, under What Medical
Expenses Are Includible. Also, certain maintenance or Nutritional Supplements
personal care services provided for qualified long-term
care can be included in medical expenses. For more infor- You can't include in medical expenses the cost of nutri-
mation, see Long-Term Care , earlier, under What Medical tional supplements, vitamins, herbal supplements, “natu-
Expenses Are Includible. ral medicines,” etc., unless they are recommended by a
medical practitioner as treatment for a specific medical
condition diagnosed by a physician. These items are
Illegal Operations and Treatments taken to maintain your ordinary good health and aren't for
medical care.
You can't include in medical expenses amounts you pay
for illegal operations, treatments, or controlled substances
whether rendered or prescribed by licensed or unlicensed Personal Use Items

practitioners. You can't include in medical expenses the cost of an item
ordinarily used for personal, living, or family purposes un-
Insurance Premiums less it is used primarily to prevent or alleviate a physical or
mental disability or illness. For example, the cost of a
See Insurance Premiums under What Medical Expenses toothbrush and toothpaste is a nondeductible personal ex-
Are Includible, earlier. pense.
In order to accommodate an individual with a physical
Maternity Clothes disability, you may have to purchase an item ordinarily
used as a personal, living, or family item in a special form.
You can't include in medical expenses amounts you pay You can include the excess of the cost of the item in a
for maternity clothes. special form over the cost of the item in normal form as a
medical expense. See Braille Books and Magazines un-
der What Medical Expenses Are Includible, earlier.

Page 16 Publication 502 (2022)

- 17 -

Page 17 of 28 Fileid: … tions/p502/2022/a/xml/cycle03/source 10:40 - 6-Feb-2023

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Premium Tax Credit Insurance Reimbursement

You can't include in medical expenses the amount of You must reduce your total medical expenses for the year
health insurance premiums paid by or through the pre- by all reimbursements for medical expenses that you re-
mium tax credit. You also can't include in medical expen- ceive from insurance or other sources during the year.
ses any amount of advance payments of the premium tax This includes payments from Medicare.
credit made that you did not have to pay back. However,
Even if a policy provides reimbursement only for certain
any amount of advance payments of the premium tax
specific medical expenses, you must use amounts you re-
credit that you did have to pay back can be included in
ceive from that policy to reduce your total medical expen-
medical expenses.
ses, including those it doesn't reimburse.

Swimming Lessons Example. You have insurance policies that cover your
hospital and doctors' bills but not your nursing bills. The
See Dancing Lessons, earlier. insurance you receive for the hospital and doctors' bills is
more than their charges. In figuring your medical deduc-
Teeth Whitening tion, you must reduce the total amount you spent for medi-
cal care by the total amount of insurance you received,
You can't include in medical expenses amounts paid to even if the policies don't cover some of your medical ex-
whiten teeth. See Cosmetic Surgery, earlier. penses.

Health reimbursement arrangement (HRA). An HRA
Veterinary Fees
is an employer-funded plan that reimburses employees for
You generally can't include veterinary fees in your medical medical care expenses and allows unused amounts to be
expenses, but see Guide Dog or Other Service Animal un- carried forward. An HRA is funded solely by the employer
der What Medical Expenses Are Includible, earlier. and the reimbursements for medical expenses, up to a
maximum dollar amount for a coverage period, aren't in-
cluded in your income.
Weight-Loss Program
Other reimbursements. Generally, you don't reduce
You can't include in medical expenses the cost of a medical expenses by payments you receive for:
weight-loss program if the purpose of the weight loss is
the improvement of appearance, general health, or sense • Permanent loss or loss of use of a member or function
of well-being. You can't include amounts you pay to lose of the body (loss of limb, sight, hearing, etc.) or disfig-
weight unless the weight loss is a treatment for a specific urement to the extent the payment is based on the na-
disease diagnosed by a physician (such as obesity, hy- ture of the injury without regard to the amount of time
pertension, or heart disease). If the weight-loss treatment lost from work, or
isn't for a specific disease diagnosed by a physician, you • Loss of earnings.
can't include either the fees you pay for membership in a
You must, however, reduce your medical expenses by
weight-reduction group or fees for attendance at periodic
any part of these payments that is designated for medical
meetings. Also, you can't include membership dues in a
costs. See How Do You Figure and Report the Deduction
gym, health club, or spa.
on Your Tax Return, later.
You can't include the cost of diet food or beverages in For how to treat damages received for personal injury
medical expenses because the diet food and beverages or sickness, see Damages for Personal Injuries, later.
substitute for what is normally consumed to satisfy nutri-
tional needs. What if Your Insurance Reimbursement Is
See Weight-Loss Program under What Medical Expen- More Than Your Medical Expenses?
ses Are Includible, earlier.
If you are reimbursed more than your medical expenses,
you may have to include the excess in income. You may
want to use Figure 1 to help you decide if any of your re-
How Do You Treat imbursement is taxable.
Reimbursements?

You can include in medical expenses only those amounts
paid during the tax year for which you received no insur-
ance or other reimbursement.

Publication 502 (2022) Page 17

- 18 -

Page 18 of 28 Fileid: … tions/p502/2022/a/xml/cycle03/source 10:40 - 6-Feb-2023

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Figure 1. Is Your Excess Medical Worksheet B. Excess Reimbursement
Reimbursement Taxable? Includible in Income
When You Have Only
One Policy
Was any part of Keep for Your Records
your premiums No
paid by your Instructions: Use this worksheet to figure the amount of excess
employer? reimbursement you must include in income when both you and your
employer contributed to your medical insurance and your employer's
NONE of the contributions aren't included in your gross income.
Yes
excess
reimbursement is 1. Enter the amount contributed to your
taxable.
Were your medical insurance for the year by your
employer . . . . . . . . . . . . . . . . . . . . . . . . 1.
employer’s
contributions to Yes 2. Enter the total annual cost of the
your premiums policy . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.
included in your 3. Divide line 1 by line 2 . . . . . . . . . . . . . . . 3.
income?
4. Enter the amount of excess
No reimbursement . . . . . . . . . . . . . . . . . . . . 4.
5. Multiply line 3 by line 4. This is the

amount of the excess reimburse-
Did you pay any No ALL of the excess ment you must include as other income
part of the reimbursement is on Form 1040 or 1040-SR . . . . . . . . . . . 5.
premiums? taxable.
Premiums paid by your employer. If your employer or
Yes
your former employer pays the total cost of your medical
insurance plan and your employer's contributions aren't
included in your income, you must report all of your ex-
PART of the cess reimbursement as other income.
excess

reimbursement is More than one policy. If you are covered under more
taxable.* than one policy, the cost of at least one of which is paid by
both you and your employer, you must first divide the
medical expenses among the policies to figure the excess
*See Premiums paid by you and your employer.
reimbursement from each policy. Then divide the policy
costs to figure the part of any excess reimbursement that
Premiums paid by you. If you pay either the entire pre- is from your employer's contribution. Any excess reim-
mium for your medical insurance or all the costs of a plan bursement that is due to your employer's contributions is
similar to medical insurance and your insurance payments includible in your income.
or other reimbursements are more than your total medical You can figure the part of the excess reimbursement
expenses for the year, you have excess reimbursement. that is from your employer's contribution by using Work-
Generally, you don't include the excess reimbursement in sheet C. Use Worksheet C only if both you and your em-
your gross income. However, gross income does include ployer paid part of the cost of at least one policy. If you
total payments in excess of $390 a day ($142,350 for had more than one policy, but you didn't share in the cost
2022) for qualified long-term care services. of at least one policy, don't use Worksheet C.
Premiums paid by you and your employer. If both you
and your employer contribute to your medical insurance
plan and your employer's contributions aren't included in
your gross income, you must include in your gross income
the part of your excess reimbursement that is from your
employer's contribution.
If you aren't covered by more than one policy, you can
figure the amount of the excess reimbursement you must
include in gross income using Worksheet B. If you are
covered under more than one policy, see More than one
policy, later.

Page 18 Publication 502 (2022)

- 19 -

Page 19 of 28  Fileid: … tions/p502/2022/a/xml/cycle03/source                                              10:40 - 6-Feb-2023

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Worksheet C. Excess                                                          For more information about the recovery of an amount 
             Reimbursement                                                   that  you  claimed  as  an  itemized  deduction  in  an  earlier 
             Includible in Income                                            year, see Recoveries in Pub. 525, Taxable and Nontaxa-
                                                                             ble Income.
             When You Have More 
             Than One Policy
                                                                             What if You Are Reimbursed for Medical 
Keep for Your Records
                                                                             Expenses You Didn't Deduct?
Instructions: Use this worksheet to figure the amount of excess 
reimbursement you must include as income on your tax return when             If  you  didn't  deduct  a  medical  expense  in  the  year  you 
(a) you are reimbursed under two or more health insurance policies,          paid it because your medical expenses weren't more than 
(b) at least one of which is paid for by both you and your employer,         7.5%  of  your  AGI  or  because  you  didn't  itemize  deduc-
and (c) your employer's contributions aren't included in your gross          tions, don't include the reimbursement, up to the amount 
income. If you and your employer didn't share in the cost of at least        of the expense, in income. However, if the reimbursement 
one policy, don't use this worksheet.                                        is more than the expense, see What if Your Insurance Re-
                                                                             imbursement Is More Than Your Medical Expenses, ear-
1.  Enter the reimbursement from your                                        lier. 
    employer's policy  . . . . . . . . . . . . . . . . . . . .         1.    
2.  Enter the reimbursement from your own 
    policy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.    
                                                                             How Do You Figure and Report 
3.  Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . .          3.    
                                                                             the Deduction on Your Tax 
4.  Divide line 1 by line 3  . . . . . . . . . . . . . . . .           4.    
                                                                             Return?
5.  Enter the total medical expenses you paid 
    during the year. If this amount is at least as                           Once you have determined which medical expenses you 
    much as the amount on line 3, stop here 
                                                                             can  include,  figure  and  report  the  deduction  on  your  tax 
    because there is no excess 
    reimbursement  . . . . . . . . . . . . . . . . . . . . .           5.    return.

6.  Multiply line 4 by line 5  . . . . . . . . . . . . . . .           6.    
                                                                             What Tax Form Do You Use?
7.  Subtract line 6 from line 1  . . . . . . . . . . . . .             7.    
                                                                             You  report  your  medical  expense  deduction  on  Sched-
8.  Enter employer's contribution to the                                     ule  A  (Form  1040).  See  the  Instructions  for  Schedule  A 
    annual cost of the employer's                                            (Form 1040) for more detailed information on figuring your 
    policy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.    medical and dental expense deduction.
9.  Enter total annual cost of the employer's 
    policy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9.            Recordkeeping. You  should  keep  records  of 
                                                                                     your medical and dental expenses to support your 
10. Divide line 8 by line 9. This is the                                     RECORDS deduction. Don't send these records with your pa-
    percentage of your total excess                                          per return.
    reimbursement you must report as other 
    income . . . . . . . . . . . . . . . . . . . . . . . . . . . .     10.  
11. Multiply line 7 by line 10. This is the 
    amount of your total excess                                              Sale of Medical Equipment or 
    reimbursement you must report as other 
    income on Form 1040 or 1040-SR . . . . . .                         11.   Property

                                                                             If you deduct the cost of medical equipment or property in 
                                                                             one year and sell it in a later year, you may have a taxable 
What if You Receive Insurance                                                gain. The taxable gain is the amount of the selling price 
                                                                             that is more than the adjusted basis of the equipment or 
Reimbursement in a Later Year?
                                                                             property.
If you are reimbursed in a later year for medical expenses                   The  adjusted  basis  is  the  portion  of  the  cost  of  the 
you deducted in an earlier year, you must generally report                   equipment  or  property  that  you  couldn't  deduct  because 
the reimbursement as income up to the amount you previ-                      of the 7.5% or 10% AGI limit used to figure your medical 
ously deducted as medical expenses.                                          deduction. Refer to your Schedule A for the year the cost 
                                                                             was included to determine which limit applied to you. Use 
However,  don't  report  as  income  the  amount  of  reim-
                                                                             Worksheet D to figure the adjusted basis of the equipment 
bursement you received up to the amount of your medical 
                                                                             or property.
deductions that didn't reduce your tax for the earlier year.

Publication 502 (2022)                                                                                                Page 19

- 20 -

Page 20 of 28  Fileid: … tions/p502/2022/a/xml/cycle03/source                                    10:40 - 6-Feb-2023

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Worksheet D. Adjusted Basis of                                       Worksheet E. Gain or Loss on the 
             Medical Equipment or                                                 Sale of Medical 
             Property Sold                                                        Equipment or Property
Keep for Your Records                                                Keep for Your Records
Instructions: Use this worksheet if you deducted the cost of medical Instructions: Use the following worksheet to figure total gain or 
equipment or property in one year and sold the equipment or          loss on the sale of medical equipment or property that you 
property in a later year. This worksheet will give you the adjusted  deducted in an earlier year.
basis of the equipment or property you sold.
                                                                     1. Enter the amount that the medical 
1.  Enter the cost of the equipment or                                  equipment or property sold for  . . . . . .       1. 
    property . . . . . . . . . . . . . . . . . . . . . . .     1.  
                                                                     2. Enter your selling expenses . . . . . . . . .
2.  Enter your total includible medical                                                                                   2. 
    expenses for the year you included                               3. Subtract line 2 from line 1 . . . . . . . . . . . 3. 
    the cost in your medical 
    expenses . . . . . . . . . . . . . . . . . . . . .         2.    4. Enter the adjusted basis of the 
                                                                        equipment or property from Worksheet 
3.  Divide line 1 by line 2 . . . . . . . . . . . .            3.                                                            
                                                                        D, line 5, or line 12, if applicable . . . . .    4.
4.  Enter 7.5% or 10% of your AGI                                    5. Subtract line 4 from line 3. This is the 
    (whichever applies) for the year the 
                                                                        total gain or loss from the sale of the 
    cost was included in your medical                                                                                        
    expenses  . . . . . . . . . . . . . . . . . . . . .        4.       medical equipment or property  . . . . . .        5.

5.  Multiply line 3 by line 4. If your                               If you have a loss, it isn't deductible. If you have a gain, 
    allowable itemized deductions for the                            it is includible in your income. The part of the gain that is a 
    year you purchased the equipment                                 recovery of an amount you previously deducted is taxable 
    or property weren't more than your                               as  ordinary  income.  Enter  it  on  Form  1040  or  1040-SR. 
    AGI for that year, stop here. This is                            Any part of the gain that is more than the recovery of an 
    the adjusted basis of the equipment                              amount  you  previously  deducted  is  taxable  as  a  capital 
    or property. If your allowable                                   gain. Enter it on Form 8949, Sales and Other Dispositions 
    itemized deductions for the year you                             of Capital Assets, and Schedule D (Form 1040), Capital 
    purchased the equipment or property                              Gains and Losses.
    were more than your AGI for that 
    year, complete lines 6 through                                   For more information about the recovery of an amount 
    11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.    that  you  claimed  as  an  itemized  deduction  in  an  earlier 
                                                                     year, see Recoveries in Pub. 525.
6.  Subtract line 5 from line 1 . . . . . . . .                6.  
7.  Enter your total allowable itemized 
    deductions for the year the cost was                             Damages for Personal Injuries
    included in your medical 
    expenses . . . . . . . . . . . . . . . . . . . . .         7.  
                                                                     If you receive an amount in settlement of a personal injury 
8.  Divide line 6 by line 7 . . . . . . . . . . . .            8.    suit, part of that award may be for medical expenses that 
                                                                     you deducted in an earlier year. If it is, you must include 
9.  Enter your AGI for the year the cost                             that part in your income in the year you receive it to the ex-
    was included in your medical                                     tent it reduced your taxable income in the earlier year. See 
    expenses . . . . . . . . . . . . . . . . . . . . .         9.  
                                                                     What if You Receive Insurance Reimbursement in a Later 
10. Subtract line 9 from line 7 . . . . . . . .                10.   Year,  discussed  earlier  under How  Do  You  Treat  Reim-
                                                                     bursements.
11. Multiply line 8 by line 10  . . . . . . . . .              11.  
                                                                     Example.     You sued this year for injuries you suffered 
12. Add line 5 to line 11. If your allowable 
    itemized deductions for the year you                             in an accident last year. You sought $10,000 for your inju-
    purchased the equipment or property                              ries and didn't itemize your damages. Last year, you paid 
    were more than your AGI for that                                 $500 for medical expenses for your injuries. You deducted 
    year, this is the adjusted basis of the                          those  expenses  on  last  year's  tax  return.  This  year  you 
    equipment or property  . . . . . . . . . . .               12.   settled  your  lawsuit  for  $2,000.  Your  settlement  didn't 
                                                                     itemize or allocate the damages. The $2,000 is first pre-
Next, use Worksheet E to figure the total gain or loss on            sumed to be for the medical expenses that you deducted. 
the sale of the medical equipment or property.                       The $500 is includible in your income this year because 
                                                                     you deducted the entire $500 as a medical expense de-
                                                                     duction last year.

                                                                     Future medical expenses.    If you receive an amount in 
                                                                     settlement of a damage suit for personal injuries, part of 

Page 20                                                                                                 Publication 502 (2022)

- 21 -

Page 21 of 28 Fileid: … tions/p502/2022/a/xml/cycle03/source 10:40 - 6-Feb-2023

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

that award may be for future medical expenses. If it is, you working hours at your place of work and outside your reg-
must reduce any future medical expenses for these inju- ular working hours away from your place of work. The
ries until the amount you received has been completely reader's services are only for your work. You can deduct
used. your expenses for the reader as business expenses.

Example. You were injured in an accident. You sued
and sought a judgment of $50,000 for your injuries. You
settled the suit for $45,000. The settlement provided that Health Insurance Costs for
$10,000 of the $45,000 was for future medical expenses
Self-Employed Persons
for your injuries. You can't include the first $10,000 that
you pay for medical expenses for those injuries.
If you were self-employed and had a net profit for the year,
Workers' compensation. If you received workers' com- you may be able to deduct, as an adjustment to income,
pensation and you deducted medical expenses related to amounts paid for medical and qualified long-term care in-
that injury, you must include the workers' compensation in surance on behalf of yourself, your spouse, your depend-
income up to the amount you deducted. If you received ents, and your children who were under age 27 at the end
workers' compensation, but didn't deduct medical expen- of 2022. For this purpose, you were self-employed if you
ses related to that injury, don't include the workers' com- were a general partner (or a limited partner receiving guar-
pensation in your income. anteed payments) or you received wages from an S cor-
poration in which you were more than a 2% shareholder.
The insurance plan must be established under your trade
or business and the deduction can't be more than your
Impairment-Related Work earned income from that trade or business.
Expenses You can't deduct payments for medical insurance for
any month in which you were eligible to participate in a
If you are a person with disabilities, you can take a busi- health plan subsidized by your employer, your spouse's
ness deduction for expenses that are necessary for you to employer, or an employer of your dependent, or your child
be able to work. If you take a business deduction for these under age 27, at the end of 2022. You can't deduct pay-
impairment-related work expenses, they aren't subject to ments for a qualified long-term care insurance contract for
the 7.5% limit that applies to medical expenses. any month in which you were eligible to participate in a
long-term care insurance plan subsidized by your em-
You have a disability if you have: ployer or your spouse's employer.
• A physical or mental disability (for example, blindness
If you qualify to take the deduction, use the Self-Em-
or deafness) that functionally limits your being em-
ployed Health Insurance Deduction Worksheet in the In-
ployed; or
structions for Form 1040 to figure the amount you can de-
• A physical or mental impairment (for example, a sight duct. But if any of the following applies, don't use that
or hearing impairment) that substantially limits one or worksheet.
more of your major life activities, such as performing
• You had more than one source of income subject to
manual tasks, walking, speaking, breathing, learning,
self-employment tax.
or working.
• You file Form 2555, Foreign Earned Income.
Impairment-related expenses defined. Impairment-re-
lated expenses are those ordinary and necessary busi- • You are using amounts paid for qualified long-term
care insurance to figure the deduction.
ness expenses that are:
If you can't use the worksheet in the Instructions for Form
• Necessary for you to do your work satisfactorily; 1040, use the worksheet in Pub. 535, Business Expenses,
• For goods and services not required or used, other to figure your deduction.
than incidentally, in your personal activities; and
Use Pub. 974, Premium Tax Credit, instead of the
• Not specifically covered under other income tax laws. worksheet in the 2022 Instructions for Form 1040 if the in-
surance plan established, or considered to be estab-
Where to report. If you are self-employed, deduct the lished, under your business was obtained through the
business expenses on the appropriate form (Schedule C, Health Insurance Marketplace and you are claiming the
E, or F) used to report your business income and expen- premium tax credit.
ses.
If you are an employee, complete Form 2106, Em- When figuring the amount you can deduct for insurance
ployee Business Expenses. Enter on Schedule A (Form premiums, don't include amounts paid for health insur-
1040) that part of the amount on Form 2106 that is related ance coverage with retirement plan distributions that were
to your impairment. tax free because you are a retired public safety officer.

Example. You are blind. You must use a reader to do Where to report. You take this deduction on Form 1040
your work. You use the reader both during your regular or 1040-SR. If you itemize your deductions and don't
claim 100% of your self-employed health insurance costs

Publication 502 (2022) Page 21

- 22 -

Page 22 of 28 Fileid: … tions/p502/2022/a/xml/cycle03/source 10:40 - 6-Feb-2023

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

on Form 1040 or 1040-SR, include any remaining premi- qualify for free tax preparation, or hire a tax professional to
ums with all other medical expenses on Schedule A (Form prepare your return.
1040) subject to the 7.5% limit.
Free options for tax preparation. Go to IRS.gov to see
Child under age 27. If the insurance policy covers your your options for preparing and filing your return online or
nondependent child who was under age 27 at the end of in your local community, if you qualify, which include the
2022, you can claim the premiums for that coverage on following.
Form 1040 or 1040-SR. If you can't claim 100% of your
• Free File. This program lets you prepare and file your
self-employed health insurance costs on Form 1040 or
federal individual income tax return for free using
1040-SR, any excess amounts attributable to that child
brand-name tax-preparation-and-filing software or
aren't eligible to be claimed on Schedule A (Form 1040).
Free File fillable forms. However, state tax preparation
Generally, family health insurance premiums don't in-
may not be available through Free File. Go to IRS.gov/
crease if coverage for an additional child is added. If this
FreeFile to see if you qualify for free online federal tax
is the situation, no allocation would be necessary. If the
preparation, e-filing, and direct deposit or payment op-
premiums did increase (such as where coverage was ex-
tions.
panded from single to family to add the nondependent
child), you can allocate the amount on Form 1040 or • VITA. The Volunteer Income Tax Assistance (VITA)
1040-SR to the nondependent child and any excess program offers free tax help to people with
amounts not attributable to that child would be eligible to low-to-moderate incomes, persons with disabilities,
be claimed on Schedule A. and limited-English-speaking taxpayers who need
help preparing their own tax returns. Go to IRS.gov/
Example 1. Taxpayer Z is self-employed in 2022 and VITA, download the free IRS2Go app, or call
has self-only coverage for health insurance. Z’s premium 800-906-9887 for information on free tax return prepa-
for that coverage was $5,000 for the year. Z changes to ration.
family coverage only to add Z’s 26-year-old nondepend-
ent child to the plan. Z’s health insurance premium increa- • TCE. The Tax Counseling for the Elderly (TCE) pro-
gram offers free tax help for all taxpayers, particularly
ses to $10,000 for the year. After completing the Self-Em-
those who are 60 years of age and older. TCE volun-
ployed Health Insurance Deduction Worksheet in the
teers specialize in answering questions about pen-
Instructions for Form 1040, Z can only deduct $4,000 on
sions and retirement-related issues unique to seniors.
Form 1040 or 1040-SR. The $4,000 is allocable to the
Go to IRS.gov/TCE, download the free IRS2Go app,
nondependent child. Z can only claim the $5,000 alloca-
or call 888-227-7669 for information on free tax return
ble to Z’s coverage on Schedule A. The $1,000 excess
preparation.
premiums allocable to the nondependent child can’t be
claimed by Z. • MilTax. Members of the U.S. Armed Forces and
qualified veterans may use MilTax, a free tax service
Example 2. The facts are the same as in Example 1, offered by the Department of Defense through Military
except that Z had family coverage when Z added the OneSource. For more information, go to
26-year-old nondependent child to the policy. There was MilitaryOneSource MilitaryOneSource.mil/MilTax ( ).
no increase in the $10,000 premium. In this case, Z could Also, the IRS offers Free Fillable Forms, which can
claim $4,000 on Form 1040 or 1040-SR and $6,000 on be completed online and then filed electronically re-
Schedule A. gardless of income.

More information. For more information, see Pub. 535. Using online tools to help prepare your return. Go to
IRS.gov/Tools for the following.
• The Earned Income Tax Credit Assistant IRS.gov/ (
How To Get Tax Help EITCAssistant) determines if you’re eligible for the
earned income credit (EIC).
If you have questions about a tax issue; need help prepar-
ing your tax return; or want to download free publications, • The Online EIN Application IRS.gov/EIN ( ) helps you
forms, or instructions, go to IRS.gov to find resources that get an employer identification number (EIN) at no
can help you right away. cost.
• The Tax Withholding Estimator IRS.gov/W4app ( )
Preparing and filing your tax return. After receiving all makes it easier for you to estimate the federal income
your wage and earnings statements (Forms W-2, W-2G, tax you want your employer to withhold from your pay-
1099-R, 1099-MISC, 1099-NEC, etc.); unemployment check. This is tax withholding. See how your withhold-
compensation statements (by mail or in a digital format) or ing affects your refund, take-home pay, or tax due.
other government payment statements (Form 1099-G);
and interest, dividend, and retirement statements from • The First-Time Homebuyer Credit Account Look-up
banks and investment firms (Forms 1099), you have sev- (IRS.gov/HomeBuyer) tool provides information on
eral options to choose from to prepare and file your tax re- your repayments and account balance.
turn. You can prepare the tax return yourself, see if you

Page 22 Publication 502 (2022)

- 23 -

Page 23 of 28 Fileid: … tions/p502/2022/a/xml/cycle03/source 10:40 - 6-Feb-2023

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

• The Sales Tax Deduction Calculator IRS.gov/ ( sites. Always protect your identity when using any social
SalesTax) figures the amount you can claim if you networking site.
itemize deductions on Schedule A (Form 1040). The following IRS YouTube channels provide short, in-
formative videos on various tax-related topics in English,
Getting answers to your tax questions. On
Spanish, and ASL.
IRS.gov, you can get up-to-date information on
current events and changes in tax law. • Youtube.com/irsvideos.
• IRS.gov/Help: A variety of tools to help you get an- • Youtube.com/irsvideosmultilingua.
swers to some of the most common tax questions.
• Youtube.com/irsvideosASL.
• IRS.gov/ITA: The Interactive Tax Assistant, a tool that
will ask you questions and, based on your input, pro- Watching IRS videos. The IRS Video portal
vide answers on a number of tax law topics. (IRSVideos.gov) contains video and audio presentations
for individuals, small businesses, and tax professionals.
• IRS.gov/Forms: Find forms, instructions, and publica-
tions. You will find details on the most recent tax Online tax information in other languages. You can
changes and interactive links to help you find answers find information on IRS.gov/MyLanguage if English isn’t
to your questions. your native language.
• You may also be able to access tax law information in
Free Over-the-Phone Interpreter (OPI) Service. The
your electronic filing software.
IRS is committed to serving our multilingual customers by
offering OPI services. The OPI Service is a federally fun-
Need someone to prepare your tax return? There are ded program and is available at Taxpayer Assistance
various types of tax return preparers, including enrolled Centers (TACs), other IRS offices, and every VITA/TCE
agents, certified public accountants (CPAs), accountants, return site. OPI Service is accessible in more than 350
and many others who don’t have professional credentials. languages.
If you choose to have someone prepare your tax return,
choose that preparer wisely. A paid tax preparer is: Accessibility Helpline available for taxpayers with
disabilities. Taxpayers who need information about ac-
• Primarily responsible for the overall substantive accu- cessibility services can call 833-690-0598. The Accessi-
racy of your return, bility Helpline can answer questions related to current and
• Required to sign the return, and future accessibility products and services available in al-
ternative media formats (for example, braille, large print,
• Required to include their preparer tax identification audio, etc.). The Accessibility Helpline does not have ac-
number (PTIN). cess to your IRS account. For help with tax law, refunds,
Although the tax preparer always signs the return, or account-related issues, go to IRS.gov/LetUsHelp.
you're ultimately responsible for providing all the informa-
tion required for the preparer to accurately prepare your Note. Form 9000, Alternative Media Preference, or
return. Anyone paid to prepare tax returns for others Form 9000(SP) allows you to elect to receive certain types
should have a thorough understanding of tax matters. For of written correspondence in the following formats.
more information on how to choose a tax preparer, go to • Standard Print.
Tips for Choosing a Tax Preparer on IRS.gov.
• Large Print.
Coronavirus. Go to IRS.gov/Coronavirus for links to in- • Braille.
formation on the impact of the coronavirus, as well as tax
relief available for individuals and families, small and large • Audio (MP3).
businesses, and tax-exempt organizations. • Plain Text File (TXT).
Employers can register to use Business Services On- • Braille Ready File (BRF).
line. The Social Security Administration (SSA) offers on-
Disasters. Go to Disaster Assistance and Emergency
line service at SSA.gov/employer for fast, free, and secure
Relief for Individuals and Businesses to review the availa-
online W-2 filing options to CPAs, accountants, enrolled
ble disaster tax relief.
agents, and individuals who process Form W-2, Wage
and Tax Statement, and Form W-2c, Corrected Wage and Getting tax forms and publications. Go to IRS.gov/
Tax Statement. Forms to view, download, or print all of the forms, instruc-
tions, and publications you may need. Or, you can go to
IRS social media. Go to IRS.gov/SocialMedia to see the
IRS.gov/OrderForms to place an order.
various social media tools the IRS uses to share the latest
information on tax changes, scam alerts, initiatives, prod- Getting tax publications and instructions in eBook
ucts, and services. At the IRS, privacy and security are format. You can also download and view popular tax
our highest priority. We use these tools to share public in- publications and instructions (including the Instructions for
formation with you. Don’t post your social security number Form 1040) on mobile devices as eBooks at IRS.gov/
(SSN) or other confidential information on social media eBooks.

Publication 502 (2022) Page 23

- 24 -

Page 24 of 28 Fileid: … tions/p502/2022/a/xml/cycle03/source 10:40 - 6-Feb-2023

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Note. IRS eBooks have been tested using Apple's • Go to IRS.gov/IdentityTheft, the IRS Identity Theft
iBooks for iPad. Our eBooks haven’t been tested on other Central webpage, for information on identity theft and
dedicated eBook readers, and eBook functionality may data security protection for taxpayers, tax professio-
not operate as intended. nals, and businesses. If your SSN has been lost or
stolen or you suspect you’re a victim of tax-related
Access your online account (individual taxpayers identity theft, you can learn what steps you should
only). Go to IRS.gov/Account to securely access infor- take.
mation about your federal tax account.
• Get an Identity Protection PIN (IP PIN). IP PINs are
• View the amount you owe and a breakdown by tax six-digit numbers assigned to taxpayers to help pre-
year. vent the misuse of their SSNs on fraudulent federal in-
• See payment plan details or apply for a new payment come tax returns. When you have an IP PIN, it pre-
plan. vents someone else from filing a tax return with your
SSN. To learn more, go to IRS.gov/IPPIN.
• Make a payment or view 5 years of payment history
and any pending or scheduled payments. Ways to check on the status of your refund.
• Access your tax records, including key data from your • Go to IRS.gov/Refunds.
most recent tax return, and transcripts.
• Download the official IRS2Go app to your mobile de-
• View digital copies of select notices from the IRS. vice to check your refund status.
• Approve or reject authorization requests from tax pro- • Call the automated refund hotline at 800-829-1954.
fessionals.
Note. The IRS can’t issue refunds before mid-Febru-
• View your address on file or manage your communi-
ary for returns that claimed the EIC or the additional child
cation preferences.
tax credit (ACTC). This applies to the entire refund, not
Tax Pro Account. This tool lets your tax professional just the portion associated with these credits.
submit an authorization request to access your individual
Making a tax payment. Go to IRS.gov/Payments for in-
taxpayer IRS online account. For more information, go to
formation on how to make a payment using any of the fol-
IRS.gov/TaxProAccount.
lowing options.
Using direct deposit. The fastest way to receive a tax • IRS Direct Pay: Pay your individual tax bill or estima-
refund is to file electronically and choose direct deposit, ted tax payment directly from your checking or sav-
which securely and electronically transfers your refund di- ings account at no cost to you.
rectly into your financial account. Direct deposit also
avoids the possibility that your check could be lost, stolen, • Debit or Credit Card: Choose an approved payment
processor to pay online or by phone.
or returned undeliverable to the IRS. Eight in 10 taxpayers
use direct deposit to receive their refunds. If you don’t • Electronic Funds Withdrawal: Schedule a payment
have a bank account, go to IRS.gov/DirectDeposit for when filing your federal taxes using tax return prepara-
more information on where to find a bank or credit union tion software or through a tax professional.
that can open an account online.
• Electronic Federal Tax Payment System: Best option
Getting a transcript of your return. The quickest way for businesses. Enrollment is required.
to get a copy of your tax transcript is to go to IRS.gov/ • Check or Money Order: Mail your payment to the ad-
Transcripts. Click on either “Get Transcript Online” or “Get dress listed on the notice or instructions.
Transcript by Mail” to order a free copy of your transcript.
If you prefer, you can order your transcript by calling • Cash: You may be able to pay your taxes with cash at
a participating retail store.
800-908-9946.
• Same-Day Wire: You may be able to do same-day
Reporting and resolving your tax-related identity wire from your financial institution. Contact your finan-
theft issues. cial institution for availability, cost, and time frames.
• Tax-related identity theft happens when someone
Note. The IRS uses the latest encryption technology to
steals your personal information to commit tax fraud.
ensure that the electronic payments you make online, by
Your taxes can be affected if your SSN is used to file a
phone, or from a mobile device using the IRS2Go app are
fraudulent return or to claim a refund or credit.
safe and secure. Paying electronically is quick, easy, and
• The IRS doesn’t initiate contact with taxpayers by faster than mailing in a check or money order.
email, text messages (including shortened links), tele-
phone calls, or social media channels to request or What if I can’t pay now? Go to IRS.gov/Payments for
verify personal or financial information. This includes more information about your options.
requests for personal identification numbers (PINs), • Apply for an online payment agreement IRS.gov/ (
passwords, or similar information for credit cards, OPA) to meet your tax obligation in monthly install-
banks, or other financial accounts. ments if you can’t pay your taxes in full today. Once

Page 24 Publication 502 (2022)

- 25 -

Page 25 of 28 Fileid: … tions/p502/2022/a/xml/cycle03/source 10:40 - 6-Feb-2023

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

you complete the online process, you will receive im- TaxpayerAdvocate.IRS.gov to help you understand what
mediate notification of whether your agreement has these rights mean to you and how they apply. These are
been approved. your rights. Know them. Use them.
• Use the Offer in Compromise Pre-Qualifier to see if
you can settle your tax debt for less than the full What Can TAS Do for You?
amount you owe. For more information on the Offer in
TAS can help you resolve problems that you can’t resolve
Compromise program, go to IRS.gov/OIC.
with the IRS. And their service is free. If you qualify for
Filing an amended return. Go to IRS.gov/Form1040X their assistance, you will be assigned to one advocate
for information and updates. who will work with you throughout the process and will do
everything possible to resolve your issue. TAS can help
Checking the status of your amended return. Go to you if:
IRS.gov/WMAR to track the status of Form 1040-X amen-
• Your problem is causing financial difficulty for you,
ded returns.
your family, or your business;
Note. It can take up to 3 weeks from the date you filed • You face (or your business is facing) an immediate
your amended return for it to show up in our system, and threat of adverse action; or
processing it can take up to 16 weeks.
• You’ve tried repeatedly to contact the IRS but no one
Understanding an IRS notice or letter you’ve re- has responded, or the IRS hasn’t responded by the
ceived. Go to IRS.gov/Notices to find additional informa- date promised.
tion about responding to an IRS notice or letter.
You can use Schedule LEP (Form 1040), Request for How Can You Reach TAS?
Change in Language Preference, to state a preference to
receive notices, letters, or other written communications TAS has offices in every state, the District of Columbia,
from the IRS in an alternative language. You may not im- and Puerto Rico. Your local advocate’s number is in your
mediately receive written communications in the reques- local directory and at TaxpayerAdvocate.IRS.gov/
ted language. The IRS’s commitment to LEP taxpayers is Contact-Us. You can also call them at 877-777-4778.
part of a multi-year timeline that is scheduled to begin pro-
viding translations in 2023. You will continue to receive How Else Does TAS Help Taxpayers?
communications, including notices and letters, in English
until they are translated to your preferred language. TAS works to resolve large-scale problems that affect
many taxpayers. If you know of one of these broad issues,
Contacting your local IRS office. Keep in mind, many report it to them at IRS.gov/SAMS.
questions can be answered on IRS.gov without visiting an
IRS TAC. Go to IRS.gov/LetUsHelp for the topics people TAS for Tax Professionals
ask about most. If you still need help, IRS TACs provide
tax help when a tax issue can’t be handled online or by TAS can provide a variety of information for tax professio-
phone. All TACs now provide service by appointment, so nals, including tax law updates and guidance, TAS pro-
you’ll know in advance that you can get the service you grams, and ways to let TAS know about systemic prob-
need without long wait times. Before you visit, go to lems you’ve seen in your practice.
IRS.gov/TACLocator to find the nearest TAC and to check
hours, available services, and appointment options. Or, Low Income Taxpayer Clinics (LITCs)
on the IRS2Go app, under the Stay Connected tab,
choose the Contact Us option and click on “Local Offices.” LITCs are independent from the IRS. LITCs represent in-
dividuals whose income is below a certain level and need
The Taxpayer Advocate Service (TAS) to resolve tax problems with the IRS, such as audits, ap-
peals, and tax collection disputes. In addition, LITCs can
Is Here To Help You provide information about taxpayer rights and responsibili-
What Is TAS? ties in different languages for individuals who speak Eng-
lish as a second language. Services are offered for free or
TAS is an independent organization within the IRS that a small fee for eligible taxpayers. To find an LITC near
helps taxpayers and protects taxpayer rights. Their job is you, go to TaxpayerAdvocate.IRS.gov/about-us/Low-
to ensure that every taxpayer is treated fairly and that you Income-Taxpayer-Clinics-LITC or see IRS Pub. 4134, Low
know and understand your rights under the Taxpayer Bill Income Taxpayer Clinic List.
of Rights.

How Can You Learn About Your Taxpayer
Rights?

The Taxpayer Bill of Rights describes 10 basic rights that
all taxpayers have when dealing with the IRS. Go to

Publication 502 (2022) Page 25

- 26 -

Page 26 of 28          Fileid: … tions/p502/2022/a/xml/cycle03/source                   10:40 - 6-Feb-2023

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

                      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.
 
                                    Decedent's medical expenses         5     Form 1040, Schedule A:
A                                   Deductible amount        3                 Impairment-related work 
Abortion 5                          Deductible expenses        3 15-               expenses 21
Acupuncture  5                      Definition of medical expenses:            Medical and dental expenses                2 19, 
Adopted child's medical               Doctor 2                                 Self-employed persons, health 
 expenses    4                        Physician   2                                insurance costs 21
AGI limitation   2 3,               Dental treatment     7                    Form 1040, Schedule C:
Alcoholism  5                         Artificial teeth 5                       Impairment-related work 
Ambulances   5                        Teeth whitening    17                        expenses 21
Archer MSAs:                        Dentures    5                             Form 1040, Schedule E:
 Medical expenses paid for          Dependent's medical expenses:              Impairment-related work 
                                                                                   expenses 21
  decedent from       5               Adopted child    4
                                                                              Form 1040, Schedule F:
Artificial limbs 5                    Multiple support agreement      4
                                                                               Impairment-related work 
Artificial teeth 5                    Qualifying child  3                          expenses 21
Aspirin 16                            Qualifying relative    3                Form 2106:
Assistance (See Tax help)           Dependents:                                Impairment-related work 
Assisted living homes    12           Disabled dependent care        7 10,         expenses 21
Athletic club dues    16            Diagnostic devices       7                Form 2555:
Automobiles (See Cars)              Diaper services    15                      Self-employed persons, health 
                                    Disabilities, persons with:                    insurance costs 21
B                                     Dependent care expenses         7 10,   Founder's fee (See Lifetime care, 
Baby sitting 15                       Improvements to rented property       7  advance payments)
Bandages   6                          Special education      13               Funeral expenses   15
Basis:                              Divorced taxpayers:                       Future medical care  10 15, 
 Medical equipment or property        Medical expenses of child      4
  (Worksheet D)       20            Drug addiction     7                      G
Birth control pills   6             Drugs (See Medicines)                     Glasses 7
Body scan  6                        Dues:                                     Guide dog or other animal                  8
Braille books and magazines 6         Health club 16
Breast pumps and supplies   6                                                 H
Breast reconstruction surgery  6    E                                         Hair:
                                    Education, special     13                  Removal  15
C
                                    Electrolysis  15                           Transplants  15
Calculation of deduction 19         Employer-sponsored health                  Wigs 15
Capital expenses      6               insurance plans     8                   Health club dues  16
 Improvements to rented property 7  Employment taxes         12               Health institutes 8
 Operation and upkeep    6          Excluded expenses:                        Health insurance:
 Worksheet A     6                    Insurance premiums       9               Employer-sponsored plan                   8
Cars 7                              Eye exam    7                              Pension Benefit Guaranty 
 Out-of-pocket expenses  14         Eye surgery   8                                Corporation (PBGC) recipient             21
 Standard medical mileage rates  14 Eyeglasses    7                            Premiums:
Child care 15                                                                      Deductible 8
Children's medical expenses:        F                                              Nondeductible 9
 Adopted child   4                  Fertility enhancement:                         Paid by employer 18
 Dependents      3                    Eggs, temporary storage of      8            Paid by employer and you               18
Chiropractor 7                        Fertility 8                                  Paid by you 18
Christian Scientist practitioner 7    In vitro fertilization 8                     Prepaid 9
Chronically ill persons  11         Figuring the deduction      19                 Unused sick leave used to pay            9
Community property states   3       Final return for decedent:                 Reimbursements 
Computer banks to track medical       Medical expenses paid      5                 (See Reimbursements)
 information     11                 Flexible spending arrangement          15  Self-employed persons     21
Contact lenses   7                  Food (See Weight-loss programs)           Health maintenance organizations 
Controlled substances    15         Form 1040 or 1040-SR:                      (HMOs)   8
Cosmetic surgery      15              Self-employed persons, health           Health reimbursement 
Crutches 7                            insurance costs        21                arrangements (HRAs)       17
                                    Form 1040-X:                              Health savings accounts (HSAs):
D                                     Amended return     3                     Payments from    16
Dancing lessons    15                 Deceased taxpayer      5                Hearing aids 8

Page 26                                                                                    Publication 502 (2022)

- 27 -

Page 27 of 28         Fileid: … tions/p502/2022/a/xml/cycle03/source                   10:40 - 6-Feb-2023

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Hearing-impaired persons:           Medicare:                               Excess may be taxable (Figure 
  Guide dog or other animal for  8    Medicare Part A, deductible           1)   17
HMOs (Health maintenance              expense    9                          Health Reimbursement 
  organizations)  8                   Medicare Part B, deductible           Arrangement (HRA)      17
Home care (See Nursing services)      expense    9                          Insurance   17
Home improvements (See Capital        Medicare Part D, deductible           Medical expenses not deducted                    19
  expenses:)                          expense    9                          More than one policy 18
Hospital services 8                 Medicines  11                           Received in later year 19
Hotels  10                            Imported 12 16,                      Rental property:
Household help   16                   Nonprescription drugs and             Improvements to  7
HRAs (Health reimbursement            medicines   16                       Reporting:
  arrangements)   17                Missing children, photographs of in     Impairment-related work 
                                      IRS publications  2                   expenses      21
I                                   Multiple support agreement       4      Medical and dental expenses                    19
Illegal operations and                                                      Medical deduction (See Form 1040, 
  treatments   16                   N                                       Schedule A)
Illegal substances  15              Nondeductible expenses        15 17-    Self-employed persons, health 
Impairment-related work             Nonprescription drugs and               insurance costs   21
  expenses   21                       medicines   16
  Reporting of 21                   Nursing homes   12                     S
Insulin 16                          Nursing services  12 15,               Sale of medical equipment or 
Insurance (See Health insurance)      Chronically ill individuals 11        property    19
Intellectually and developmentally  Nutritional supplements:                Adjusted basis (Worksheet D)                   20
  disabled persons:                   Natural medicines 16                 Schedules (See Form 1040 or 1040-
  Mentally disabled  10                                                     SR)
  Special homes for  10             O                                      Seeing-eye dogs  8
                                    Operations 12                          Self-employed persons:
L                                     Cosmetic surgery 15                   Health insurance costs 21
Laboratory fees  10                   Illegal operations and               Senior housing  12
Lactation expenses (See Breast        treatments   16                      Separate returns:
  pumps and supplies)               Optometrist 12                          Community property states                    3
Laser eye surgery  8                Organ donors  13                        Medical and dental expenses                    3
Lead-based paint removal      10    Osteopath  12                          Separated taxpayers:
Learning disabilities 13            Oxygen 12                               Medical expenses of child                    4
Legal fees 10                                                              Service animals 8
Lessons, dancing and                P                                      Sick leave:
  swimming   15                     Parking fees and tolls   14             Used to pay health insurance 
Lifetime care:                      Personal injury damages       20        premiums      9
  Advance payments for  10          Personal protective equipment        9 Special education 13
Lodging 10 14,                      Personal use items  16                 Spouse's medical expenses                      3
(See also Trips)                    Physical examination   12               Deceased spouse   5
Long-term care   11                 Physical therapy  13                   Sterilization 13
  Chronically ill individuals 11    Plastic surgery 15                     Stop-smoking programs    13
  Maintenance and personal care     Pregnancy test kit 12                  Surgery (See Operations)
  services   11                                                            Swimming lessons   15
                                    Premium Tax Credit   12
  Qualified insurance contracts  11
                                    Premiums (See Health insurance)
  Qualified services 11                                                    T
                                    Prepaid insurance premiums       9
M                                   Prosthesis 5                           Tables and figures:
                                    Psychiatric care 13                     Medical equipment or property:
Maintenance and personal care       Psychoanalysis   13                     Adjusted basis (Worksheet D)                     20
  services 11                                                               Reimbursements, excess includible 
                                    Psychologists 13
Maternity clothes 16                                                        in income:
                                    Publications (See Tax help)
Meals 11 14,                                                                More than one policy (Worksheet 
(See also Weight-loss programs)                                                  C)    19
                                    R
Medical conferences   11                                                    One policy (Worksheet B)                      18
Medical equipment or property:      Radial keratotomy  8
                                                                            Reimbursements, excess may be 
  Adjusted basis (Worksheet D)   20 Recordkeeping   19                      taxable (Figure 1) 17
Medical expense records       19    Rehabilitation facilities 12           Tax help 22
Medical information plans     11    Reimbursements    17 19-               Teeth:
Medical savings accounts              Excess includible in income:          Artificial 5
  (MSAs)   16                         More than one policy (Worksheet       Dental treatment 7
                                      C)    19
                                                                            Whitening    17
                                      One policy (Worksheet B)       18

Publication 502 (2022)                                                                                 Page 27

- 28 -

Page 28 of 28      Fileid: … tions/p502/2022/a/xml/cycle03/source      10:40 - 6-Feb-2023

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Telephone  13               Veterinary fees 17                      Work expenses:
Television 13               Vision correction surgery 8             Disabled dependent care                              7
Therapy  13                 Visually impaired persons:              Impairment-related 21
Transplants 13              Guide dog or other animal for         8 Workers' compensation 21
Travel and transportation   Vitamins or minerals 16                 Worksheets:
  expenses  14                                                      Capital expenses (Worksheet A)                          6
  Car expenses 14           W                                       Medical equipment or property:
  Includible expenses 14    Weight-loss programs 14 17,             Adjusted basis (Worksheet D)                            20
  Parking fees and tolls 14 What's new:                             Reimbursements, excess includible 
Trips 14                    Standard medical mileage rate         1 in income:
Tuition 14                  Wheelchairs 15                          More than one policy (Worksheet 
                            Wigs 15                                 C) 19
V                                                                   One policy (Worksheet B)                              18
Vasectomy  14

Page 28                                                                        Publication 502 (2022)

PDF file checksum: 3459515480

(Plugin #1/9.12/13.0)