Medical and Dental Expenses
Whose medical expenses can I deduct as itemized deductions?
You can include medical expenses you pay for:
dependents claimed on your tax return
others who could have been claimed as dependents except they:
a child cannot claim an exemption for under the following scenario:
For a child of divorced or separated parents, if either parent can claim a child as a
dependent, each parent can include the medical expenses he or she pays for the child even if an exemption
for the child is claimed by the other parent.
Are medical expenses tax deductible?
Only medical and dental expenses that exceed 7.5% of your adjusted gross income (AGI) are tax
deductible. When figuring out who much medical and dental expenses you can deduct, subtract 7.5% of your AGI
from your medical and dental expenses to arrive at your medical expense deduction amount.
TIP: before you work on determining amounts of tax deductions on medical and dental
expenses, you should first figure out what your AGI is and what 7.5% of your AGI is. See Deducting Medical Expenses for a list of medical expenses that are tax
deductible and medical expenses that are not tax deductible.
List of common medical expenses that are tax deductible