Medical Tax Deduction



Deductible Medical and Dental Expenses per IRS Publication 502

Beginning January 1, 2018, you can deduct only the part of your medical and dental expenses that exceed 7.5% of your adjusted gross income (AGI). As noted in The Tax Cuts and Jobs Act (effective December 22, 2017).

Lodging

You can include in medical expenses the cost of meals and lodging at a hospital or similar institution if a principal reason for being there is to receive medical care.

You may be able to include in medical expenses the cost of lodging not provided in a hospital or similar institution. You can include the cost of such lodging while away from home if all the following requirements are met.

The lodging is primarily for and essential to medical care.

The medical care is provided by a doctor in a licensed hospital or in a medical care facility related to, or the equivalent of, a licensed hospital.

The lodging isn’t lavish or extravagant under the circumstances.

There is no significant element of personal pleasure, recreation, or vacation in the travel away from home.

Page 10 Publication 502 (2017)

Medicines and Drugs from Other Countries

You can only include the cost of a drug that was imported legally.

For example, you can include the cost of a prescribed drug the Food and Drug Administration announces can be legally imported by individuals.

You can include the cost of a prescribed drug you purchase and consume in another country if the drug is legal in both the other country and the United States
Page 16 Publication 502 (2017)

Transportation

You can include in medical expenses amounts paid for transportation primarily for, and essential to, medical care.

You can include:

Bus, taxi, train, or plane fares or ambulance service,

Transportation expenses of a parent who must go with a child who needs medical care,

Transportation expenses of a nurse or other person who can give injections, medications, or other treatment required by a patient who is traveling to get medical care and is unable to travel alone, and

Trips

You can include in medical expenses amounts you pay for transportation to another city if the trip is primarily for, and essential to, receiving medical services.
You may be able to include up to $50 for each night for each person. You can include lodging for a person traveling with the person receiving the medical care.
For example, if a parent is traveling with a sick child, up to $100 per night can be included as a medical expense for lodging. Meals aren’t included. See Lodging, earlier.
Page 14 Publication 502 (2017)


Surcation is a trademark of Destination Surcations, LLC. All other trademarks are the property of their respective owners.
Web Design Credits