1) Q: I paid dental costs during the year. May I treat those costs as medical itemized deductions?

A: Yes, medical care includes amounts paid for dental care. The dental costs are fully deductible as long as the expenses weren't covered by an insurance.

Example: A taxpayer spends $500 on dental expenses for her and her family. They aren't covered by dental insurance so she paid all the expenses out of pocket. She deducts the entire amount as a medical itemized deduction on her Schedule A.

2) Q: I purchased prescription drugs. Can I treat the expenses as a deduction?

A: Yes, all prescription drugs may be treated as a deduction. If insurance covered some of the costs, that amount cannot be deducted. You may only deduct the amounts you actually spent on the drugs.

Example: A taxpayer is diagnosed with diabetes and his doctor prescribes medications for him. His insurance covers 75% of the medications he purchases. The remaining amounts the taxpayer pays himself. He lists that expense as a medical itemized deduction on his Schedule A.

3) Q: I purchased over-the-counter medications. May I list that expense as a medical itemized deduction?

A: Unlike prescription drugs, non-prescription and over-the-counter medications may not be treated as a deduction.

Example: A taxpayer suffers from chronic headaches. Rather than going to a doctor with her complaint, she simply purchases generic over-the-counter pain medication. She cannot deduct those expenses on her tax return.

4) Q: I took a vacation to recover from migraines. Can I itemize the vacation expenses as a medical deduction?

A: Unless you were ordered to do so by a doctor, vacation expenses cannot be considered a medical deduction.

Example: A taxpayer was going through an especially stressful time, both at home and at work. The stress caused him to experience periodical headaches and difficulty sleeping. He decided that what he really needs is to take a vacation, and without consulting a medical professional, he spent $2,000 on a vacation. He cannot deduct those expenses.

5) Q: I joined a health club and pay monthly membership fees. Can I itemize the fees as a medical deduction?

A: Ordinarily, you would not be permitted to deduct health club dues as a medical deduction. However, if you were ordered to join the health club as a treatment for a specific disease diagnosed by a physician, then the expenses are deductible.

Example: A taxpayer was diagnosed with obesity by his medical practitioner. He was ordered to join a health club to treat his disease. The taxpayer can treat all the health club dues as a medical deduction.

6) Q: I had plastic surgery performed. Can I list the expenses as a medical deduction?

A: Medical care does not include amounts paid for any form of cosmetic surgery done to improve or enhance a patient's physical appearance. However, if the cosmetic surgery is necessary to correct a deformity arising from a personal injury or disfiguring disease, then the cost of the procedure may be treated as medical care.

Example: A taxpayer survived a major fire, but half of his face is burned. He undergoes cosmetic surgery to correct the damage caused by the burn. He may deduct the cost of the procedure as a medical cost.

7) Q: Can medical capital expenditures, such as crutches or a wheelchair, be taken as a medical itemized deduction?

A: If a capital expenditure would otherwise qualify as a medical care expense, the entire cost of the expenditure is deductible in the year it was purchased. Therefore, both the wheelchair and crutches would qualify as deductible capital expenditures and may deducted.

Example: A taxpayer suffers from chronic back pain. His doctor prescribes swimming therapy as a remedy for his pain. The taxpayer spends $10,000 on an above ground swimming pool for his backyard. The pool is a valid medical care capital expenditure, so he can deduct the entire cost of the pool.

8) Q: Are costs relating to home improvements for medical purposes deductible?

A: A home improvement cost may be deductible if it is for the purpose of preventing or alleviating a physical defect or disability. However, if the improvement increases the value of the property, then only the portion of the cost that exceeds the increase in value may be deducted.

Example: A taxpayer suffers from chronic back pain. His doctor prescribes swimming therapy as a remedy for his pain. The taxpayer spends $10,000 on an underground swimming pool. This pool increases the value of his home by $5,000. He may only take $5,000 as a medical deduction.

9) Q: Are costs relating to an abortion considered medical expenses?

A: Yes, abortion, provided it is a legal abortion, is considered a valid medical expense and may be deducted.

Example: A taxpayer is in her first trimester when her doctor discovers that not only does her baby have slim chances for survival, but that her pregnancy is also endangering her own life. The doctor suggests that she perform an abortion. She may deduct all the costs of the operation as a medical expense

10) Q: Are braille books and magazines purchased for blind children considered valid medical expenses?

A: Yes, all braille publications may be treated as medical deductions. However, you may only deduct costs to the extent that they exceed costs of regular books.

Example: A taxpayer spends $100 on braille books for her blind child. The cost of the same books not in braille is $50. She may only deduct $50 of the expenses.

11) Q: Are breast reconstruction operation expenses considered to be valid medical expenses?

A: Ordinarily, if it is performed for cosmetic purposes, then the costs are not deductible. However, if it is performed after a taxpayer had a mastectomy as a treatment for breast cancer, then it may be deductible.

Example: A taxpayer is diagnosed with breast cancer. After other treatments fail, she undergoes a mastectomy. After the mastectomy the taxpayer goes through a breast reconstruction operation. She may deduct the entire cost of the surgery.

12) Q: Are expenses paid in committing one's spouse to a mental institution considered valid medical expenses?

A: Yes, all expenses involved in sending one's spouse to a mental institution, including legal and medical costs, may be treated as a medical deduction.

Example: A taxpayer's wife is diagnosed with severe bipolar depression. The doctor recommends that she be committed to a mental institution. The taxpayer may deduct all the costs involved in the process.

13) Q: May specialized phone equipment for a deaf person be treated as a medical deduction?

A: Yes, all phone equipment for a deaf person may be deducted. In addition, all necessary repairs and similar charges may be included in the expense.

Example: A deaf taxpayer spends $1,000 on specialized phone equipment to accommodate his disability. In addition, he spends $100 on installation and repairs. He may take $1,100 as a medical deduction.

14) Q: May LASIK surgery be treated as medical itemized deduction?

A: Yes, LASIK surgery or any similar surgery to correct defective vision may be taken as a medical deduction.

Example: A taxpayer suffers from terrible eyesight. He gets frustrated after years of dealing with glasses and contacts, so he decides to get the LASIK surgery performed. He may deduct the entire cost of the operation as a medical expense.

15) Q: May the cost of a seeing eye dog be treated as a medical expense?

A: Yes, a blind person may deduct the cost of a seeing eye dog. Similarly, a deaf person may deduct the costs of a guide dog.

Example: A blind taxpayer lives on his own and needs to buy a seeing eye dog to assist him in his daily living. He may deduct the entire cost as a medical expense.

16) Q: May the cost of orthopedic shoes be treated as a medical expense?

A: The cost of orthopedic shoes may only be deducted to the extent that the cost exceeds the cost of regular shoes.

Example: A taxpayer suffers from weak ankles and her doctor orders her to purchase special orthopedic shoes. The cost of the shoes is $75, while a similar pair of regular shoes only costs $45. The taxpayer may only take $30 as a medical deduction.

17) Q: Are the costs of smoking cessation programs considered valid medical expenses?

A: Smoking cessation programs as well as prescription drugs designed to alleviate nicotine withdrawal may be treated as medical deductions. However, the nicotine patch may not be included in the expense.

Example: A taxpayer decides to quit smoking but he is unable to do it on his own. He joins a program to assist him. He pays a monthly membership fee for the program and he may deduct the entire cost as a medical expense.

18) Q: Can the cost of special programs for disabled children be treated as a medical expense?

A: Where the program was designed specifically for children with disabilities, all the costs associated with the program may be treated as an itemized deduction.

Example: A taxpayer has a son who is paralyzed from the waist down and is confined to a wheelchair. She enrolls him in a special basketball team for disabled children. She may deduct all the costs involved in the program.