Updated October 19, 2026. Quick answer: Publication 502 is the IRS guide to the itemized deduction for medical and dental expenses on Schedule A (Form 1040). The web edition is for 2025 returns. Only the part of the expenses that is more than 7.5% of adjusted gross income is deductible.
Quick reference
| Item | As the IRS publication states it |
|---|---|
| Deductible portion of medical and dental expenses (Introduction) | more than 7.5% of your adjusted gross income (AGI) |
| Standard medical mileage rate (Transportation) | 21 cents a mile |
| Gross income test for a person who would otherwise be a dependent (Dependent) | $5,200 or more in 2025 |
| Qualified long term care premium limit, age 40 or under (Long-Term Care) | $480 |
| Qualified long term care premium limit, age 71 or over (Long-Term Care) | $6,020 |
| Time to claim a refund for an overlooked expense (What Expenses Can You Include This Year?) | within 3 years from the date the original return was filed |
What the publication covers
The IRS publication says “This publication explains the itemized deduction for medical and dental expenses that you claim on Schedule A (Form 1040).” “It discusses what expenses and whose expenses you can and can’t include in calculating the deduction.”
The edition described here is Publication 502 (2025), Medical and Dental Expenses. The IRS source marks it with the line “For use in preparing 2025 Returns”.
The sections in plain words
The publication starts with the definition of medical expenses and which year an expense belongs to. It then covers how much can be deducted and whose expenses count, including a spouse, a dependent, a qualifying child, a qualifying relative, and a decedent. The longest section is an alphabetical list of includible expenses, followed by a shorter list of expenses that are not includible. Later sections cover how to treat reimbursements, how to figure and report the deduction, the sale of medical equipment or property, impairment related work expenses, and health insurance costs for self employed persons.
The worksheets inside it
Worksheet A is the Capital Expense Worksheet. The IRS publication says “Use Worksheet A to figure the amount of your capital expense to include in your medical expenses.” Worksheet B covers excess reimbursement includible in income when you have only one policy, and Worksheet C covers the same question for more than one policy. Worksheet D figures the adjusted basis of medical equipment or property sold, and Worksheet E figures the gain or loss on that sale. A figure chart on insurance reimbursements larger than the expenses is also included.
This site covers the Schedule A side at Schedule A lines 1 to 4.
The figures that matter
Threshold: “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).”
Timing: “You can include only the medical and dental expenses you paid this year but generally not payments for medical or dental care you will receive in a future year.”
Mileage: “If you don’t want to use your actual expenses for 2025, you can use the standard medical mileage rate of 21 cents a mile.” “You can also include parking fees and tolls.”
Dependents: the publication lists a gross income test, and says you can include expenses for a person who would have been your dependent except that “The person received gross income of $5,200 or more in 2025;”
Long term care premiums: “The most you can include depends on the age at the end of 2025 of the person for whom the premiums were paid.” The table runs from $480 for age 40 or under up to $6,020 for age 71 or over, with $900, $1,800 and $4,810 for the ages in between.
Reimbursements and other people’s expenses
The IRS publication says “You can’t include medical expenses that were paid by insurance companies or other sources.” “You can generally include medical expenses you pay for yourself, as well as those you pay for someone who was your spouse or your dependent either when the services were provided or when you paid for them.”
Parents who help with an adult child’s care may find the page on deducting a parent’s medical expenses useful, and the page on the itemized deduction recoveries worksheet covers a reimbursement that arrives in a later year.
Where to go next
The total flows to Schedule A (Form 1040) and then into the standard deduction comparison at Form 1040 line 12. Medical costs paid with health savings account money are covered at Form 8889 lines 15 and 16.
Where this comes from
The IRS page About Publication 502 opens with “Publication 502 explains the itemized deduction for medical and dental expenses that you claim on Schedule A (Form 1040), including:” It links the PDF and eBook editions and the earlier revisions of the publication.
This page describes the web edition of Publication 502 (2025), Medical and Dental Expenses, as served on irs.gov on October 19, 2026. The IRS can revise a publication after we read it, and the IRS page controls. General information, not tax or legal advice.
Common mistakes
- Treating every medical dollar as deductible. The IRS publication says “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).”
- Including costs an insurer already paid. The publication says “You can’t include medical expenses that were paid by insurance companies or other sources.”
- Adding every car cost to the deduction. For car use the publication says “You can’t include depreciation, insurance, general repair, or maintenance expenses.”
- Deducting care paid for in advance of the year it happens. The publication says “You can include only the medical and dental expenses you paid this year but generally not payments for medical or dental care you will receive in a future year.”
Related: IRS publications by number, Schedule A lines 1 to 4, medical and dental expenses, Schedule A (Form 1040), Deducting a parent’s medical expenses, Itemized deduction recoveries worksheet, Form 8889 lines 15 and 16, and Medical bills after death.
Sources
- IRS, Publication 502 (2025), Medical and Dental Expenses (irs.gov): https://www.irs.gov/publications/p502
- IRS, About Publication 502 (irs.gov): https://www.irs.gov/forms-pubs/about-publication-502
Read from the IRS pages linked above on October 19, 2026. General information, not tax or legal advice. The IRS publication and the instructions for your own form control, and your own facts decide the outcome.