You know that you can deduct the cost of visits to the doctor and dentist, right? And that you can deduct the cost of parking and transportation to and from those visits?
What else is deductible? Check out this handy list:
1, Abortion
2, Acupuncture
3, Alcoholism treatment
4, Ambulance service
5, Artificial Limb
6, Artificial Teeth
7, Bandages
8, Breast Reconstruction Surgery (following a mastectomy for cancer)
9, Birth Control Pills
10, Braille Books and Magazines
11, Capital Expenses for home improvements and modifications if their main purpose is medical care.
12, Car modifications for persons with a disability.
13, Chiropractor
14, Christian Science Practitioner (whew, good for Tom Cruise, Katie Holmes and Suri, no?)
15, Contact Lenses
16, Crutches (buy or rent)
17, Dental Treatment (X-rays, fillings, braces, extractions and dentures but not teeth whitening)
18, Diagnostic Devices (such as glucometers)
19, Drug Addiction Treatment (so, Lindsay Lohan gets a break)
20, Drugs – the prescription kind
21, Eyeglasses
22, Eye Examinations
23, Eye Surgery
24, Fertility Enhancement (including in vitro fertilization)
25, Guide Dog or Other Animal for persons with disabilities
26, Health Maintenance Organization (HMO) payments
27, Hearing Aids (including batteries)
28, Home Health Care
29, Hospital Services
30, Insurance Premiums
31, Laboratory Fees
32, Lead-Based Paint Removal from your home (scraping is okay, repainting is not deductible)
33, Legal Fees (only for authorization of treatment for mental illness)
34, Lifetime Care—Advance Payments
35, Lodging for medical care
36, Long-Term Care premiums
37, Qualified Long-Term Care Services
38, Qualified Long-Term Care Insurance Contracts (note that there are limits)
39, Medical Conferences primarily for and necessary for medical care
40, Medical Information Plan
41, Medicines (prescribed only – except for insulin which need not be prescribed)
42, Nursing Home (medical care – not for lodging or personal care)
43, Nursing Services
44, Operations if medically necessary (elective cosmetic surgery is not deductible – poor Joan Rivers)
45, Optometrist
46, Organ Donations and Transplants
47, Osteopath
48, Oxygen
49, Psychiatric Care
50, Psychoanalysis
51, Psychologist
52, Special Education for children with disabilities
53, Stop-Smoking Programs (does not include nicotine gum or patches)
54, Surgery
55, Telephone equipment for hearing impaired (includes TTY and TDD equipment)
56, Television equipment for hearing impaired
57, Therapy
58, Transportation (includes bus, taxi, train, or plane fares or ambulance service for patients, parents and nurses)
59, Trips (if the trip is primarily for, and essential to, receiving medical services)
60, Vasectomy
61, Vision Correction Surgery
62, Weight-Loss Program (only for a specific disease diagnosed by a physician)
63, Wheelchair
64, Wig (upon the advice of a physician for the mental health of a patient who has lost all of his or her hair from disease)
65, X-ray
So what’s NOT deductible?
1, Baby Sitting, Childcare, and Nursing Services for a Normal, Healthy Baby
2, Controlled Substances (no tax deduction for buying pot)
3, Cosmetic Surgery which is elective
4, Dancing Lessons, even if for improving health (so sorry, Marie Osmond)
5, Diapers or Diaper Service
6, Electrolysis or Hair Removal
7, Funeral Expenses
8, Hair Transplant
9, Health Club Dues
10, Household Help, even if recommended by a doctor
11, Illegal Operations and Treatments
12, Insurance Premiums
13, Maternity Clothes
14, Medicines and Drugs From Other Countries (including Canada and Mexico)
15, Nonprescription Drugs and Medicines
16, Nutritional Supplements such as vitamins unless they are recommended by a medical professional for a specific medical condition
17, Personal Use Items such as toothpaste and tampons
18, Swimming Lessons, even if for improving health
19, Teeth Whitening
20, Weight-Loss Program unless it is a treatment for a specific disease diagnosed by a physician (Valerie Bertinelli and Kirstie Alley are both out of luck)
You should keep records to substantiate your claims. And remember, this is just a check list. The expenses listed may be subject to phase outs, eligibility requirements and other limitations. If you’re not sure whether these expenses apply to you, ask your tax professional!
(Source: IRS Pub 502)

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What else is deductible? Check out this handy list:
30, Insurance Premiums
So what’s NOT deductible?
12, Insurance Premiums
This puzzles me…?
Wow, good eye! As a general rule, you can deduct insurance premiums you pay for policies that cover medical care.
There are exceptions. You cannot include insurance premiums that you pay which are reimbursed by an employer (unless those are included in your W-2). You also cannot deduct premiums paid for life insurance policies, disability policies and automobile insurance premiums even if there is a medical care component. There are some additional specific exceptions.
If you’re not sure about a specific type of premium, ask your tax professional.
Thanks. Btw, I asked my tax professional, I said, “Mom, what about this” and she replied “I dunno, ask her.” At least you answered my question before directing me to the runaround, which you certainly could not have known about. : )
Hey Kelly, interesting list!
As a Christian Science Practitioner it’s nice to be included. I certainly like to think of what I do as a viable and reliable means or health care. We’ve found, through over century of Christian Science healing practice that prayer can be a very effective healer.
BTW: We are not connected with Scientology (ie: Tom, Katie, Suri, etc). That’s something totally different from Christian Science, which was founded Mary Baker Eddy, author of Science and Health with Key to the Scriptures.
Thanks for the excellent site!
Cheers,
- John Minard
Christian Science Committee on Publication
for the Internet
I was paying health insurance premiums for an adult son who is
disa bled. Are those premiums deductible?
I have an adult son who is dependent on me. I have been paying his
health insurance premiums. Are the premiums deductible?