Quick Reference for Tax Professionals – Medical and Dental Deductions
Posted at: March 11, 2015
As a tax professional, sometimes you need an answer right now. At UltimateTax we want to offer your more than professional tax software, we want to help you find solutions.
Here is a quick list for you to reference of qualifying medical expenses and treatments for conditions that have not been reimbursed by insurance, paid for from a Health Savings Plan or Flexible Spending Arrangement.
There are exceptions and special rules, please see IRS Publication 502 for further information.
Artificial Teeth (not cosmetic)
Birth Control Pills
Braille Books & Magazines
Breast Pumps and Supplies
Breast Reconstruction Surgery (not cosmetic)
Capital Expenses for Medical Purposes (see Publication 502 for list of home improvements)
Car Equipment and Modifications for Disabled
Christian Science Practitioner
Dental Treatments (not cosmetic)
Drug Addiction Treatment
Guide Dog or Service Animal Expenses
Lodging (for medical care purposes)
Meals (hospital or institution)
Nursing Home Medical Expenses
Operations (not cosmetic)
Pregnancy Test Kit
Special Education for Children
Telephone for disabled
Television for disabled
Transportation for Medical Care (see Publication 502 page 14 for details)
Trips for Medical Purposes
Weight-Loss Program (if prescribed)
Wig (for medical reasons)
Please note – Medical costs are deductible if they are above 10% AGI (adjusted gross income). Unless client is 65 or over, then costs are deductible above 7.5% AGI
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