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Medical and Dental Expenses

Whose medical expenses can I deduct as itemized deductions?

You can include medical expenses you pay for:

  • yourself
  • your spouse
  • dependents claimed on your tax return
  • others who could have been claimed as dependents except they:
    • had gross income of $3,400 (in 2007) or more or
    • filed a joint return.
  • 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.

Medical and Dental Expenses

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

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