Updated October 24, 2026. Quick answer: Tax Topic 502 is the IRS page on medical and dental expenses. It says you may be able to deduct them on Schedule A (Form 1040) to the extent they exceed 7.5% of your adjusted gross income. The topic lists expenses that may qualify and others that do not.
Quick reference
| Item | What the IRS topic says |
|---|---|
| The threshold | “you may be able to deduct the medical and dental expenses you paid for yourself, your spouse, and your dependents during the taxable year to the extent these expenses exceed 7.5% of your adjusted gross income for the year.” |
| Insurance and reimbursements | “The deduction applies only to expenses not compensated by insurance or otherwise regardless of whether you receive the reimbursement directly or payment is made on your behalf to the doctor, hospital, or other medical provider.” |
| Where it is figured | “You figure the amount you’re allowed to deduct on Schedule A (Form 1040).” |
| Prescriptions | “Amounts paid for insulin and prescription medicines or drugs.” |
| Not deductible | “Funeral or burial expenses.” |
| Self employed premiums | “This is an adjustment to income, rather than an itemized deduction, for premiums you paid on a health insurance policy covering medical care, including a qualified long-term care insurance policy for yourself, your spouse, and dependents.” |
The threshold and the basic rule
The topic starts with the rule for itemizers. The IRS topic says “you may be able to deduct the medical and dental expenses you paid for yourself, your spouse, and your dependents during the taxable year to the extent these expenses exceed 7.5% of your adjusted gross income for the year.”
On payments someone else covers, it says “The deduction applies only to expenses not compensated by insurance or otherwise regardless of whether you receive the reimbursement directly or payment is made on your behalf to the doctor, hospital, or other medical provider.” It also says “You figure the amount you’re allowed to deduct on Schedule A (Form 1040).” Our page on Schedule A lines 1 to 4 walks through those lines.
What the topic says counts
The topic defines the term broadly: “Medical care expenses include payments for the diagnosis, cure, mitigation, treatment, or prevention of disease, or payments for treatments affecting any structure or function of the body.”
Its list of examples includes “Amounts paid for acupuncture treatments.” and “Amounts paid for insulin and prescription medicines or drugs.” On nursing homes, it says “Amounts paid for inpatient hospital care or residential nursing home care, if the availability of medical care is the principal reason for being in the nursing home, including the cost of meals and lodging charged by the hospital or nursing home.”
Insurance is covered too: “Amounts paid for insurance premiums to cover medical care or qualified long-term care.” The topic also notes “Amounts paid for transportation primarily for and essential to medical care that qualify for the medical expense deduction.”
What does not count
The topic gives a separate list. It includes “Amounts paid for nonprescription medicines.”, “Amounts paid for most cosmetic surgery.” and “Amounts paid for a trip or program for the general improvement of your health.” On employer-paid premiums, it says “The portion of your insurance premiums treated as paid by your employer.” is on the not deductible list.
The topic also separates out self employed premiums. It says “you may be eligible for the self-employed health insurance deduction.” For the leftover amount it says “If you don’t claim 100% of your paid premiums, you can include the remainder with your other medical expenses as an itemized deduction on Schedule A (Form 1040).” It points to “See the Instructions for Form 7206.”
Where this comes from
This page describes the IRS page titled Topic no. 502, Medical and dental expenses, as served on irs.gov on October 24, 2026. The IRS page shows that it was last reviewed or updated on 09 Oct 2026. The IRS can change a topic after we read it, and the IRS page controls. General information, not tax or legal advice.
Common mistakes
- Deducting every medical dollar. The topic says only the part that exceeds “7.5% of your adjusted gross income for the year”
- Counting amounts an insurer paid. The topic says the deduction covers “expenses not compensated by insurance or otherwise”
- Adding over the counter drugs. The not deductible list includes “Amounts paid for nonprescription medicines.”
- Adding funeral costs to the medical total. The not deductible list includes “Funeral or burial expenses.”
- Treating self employed health premiums as only an itemized deduction. The topic calls it “an adjustment to income, rather than an itemized deduction”
Related: IRS tax topics by number, Schedule A lines 1 to 4: medical and dental expenses, Deducting a parent’s medical expenses, Form 8889 lines 15 and 16: qualified medical expenses, Schedule A (Form 1040), and Medical bills after death.
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Answer againSources
- IRS, Topic no. 502, Medical and dental expenses (irs.gov): https://www.irs.gov/taxtopics/tc502
- IRS, Tax topics index (irs.gov): https://www.irs.gov/taxtopics
Read from the IRS pages linked above on October 24, 2026. General information, not tax or legal advice. The IRS topic page and the instructions for your own form control, and your own facts decide the outcome.