Who can you deduct expenses for? 

1. Yourself and your spouse.
   
2. Your dependents.
   
3. Any person who would have been your dependent except for certain situations (income limits, or filing a joint return).

What expenses are deductible? 

1. Fees for doctors, dentists, surgeons, chiropractors, psychiatrists, and other medical practitioners.
   
2. Inpatient hospital care or nursing home care if the primary reason is medical care (includes meals and lodging).
   
3. Acupuncture, alcohol or drug addiction treatment, and smoking cessation programs (prescription drugs to alleviate nicotine withdrawal qualify, but over-the-counter patches/gum do not).
   
4. Prescription medicines and insulin.
   
5. Medical supplies and equipment like bandages, breast pumps, contact lenses and solution, eyeglasses, hearing aids, crutches, and wheelchairs.
   
6. Health insurance premiums you paid with after-tax dollars, including Medicare Parts B and D premiums.
   
7. Qualified long-term care insurance premiums, subject to annual limits based on age.
   
8. Transportation costs primarily for and essential to medical care, including a standard mileage rate for using your car, parking fees, and ambulance services.
   
9. Home improvements made primarily for medical reasons, such as building ramps or modifying bathrooms, but only the amount that exceeds the increase in the home's value (some improvements do not increase value and the full cost can be deducted). 
   

What expenses are not deductible?

1. Expenses reimbursed by insurance or paid for with funds from a Health Savings Account (HSA) or Flexible Spending Arrangement (FSA) (since these funds are already tax-advantaged).
   
2. Nonprescription medicines and general health items like vitamins, toothpaste, and toiletries.
   
3. Cosmetic surgery (unless necessary to correct a congenital abnormality, accident, or disease).
   
4. Funeral or burial expenses. 
   

Clarifications

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