502 covers many common medical expenses but not every possible medical expense. This publication also explains how to treat impairment-related work expenses and health insurance premiums if you are self-employed.
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). Medical expenses include dental expenses, and in this publication the term “medical expenses” is often used to refer to medical and dental expenses. It also tells you how to report the deduction on your tax return and what to do if you sell medical property or receive damages for a personal injury. It explains how to treat reimbursements and how to figure the deduction. It discusses what expenses, and whose expenses, you can and can't include in figuring the deduction. This publication explains the itemized deduction for medical and dental expenses that you claim on Schedule A (Form 1040).
