What Medical Expenses are Deductable by HC120310162828


									What Medical Expenses are Deductible?

*According to the Publication 502 from the IRS, the following medical expenses can be

Weight Loss Programs
You can include in medical expenses amounts you pay to lose weight if it is a treatment
for a specific disease diagnosed by a physician such as obesity, hypertension, heart
disease, and diabetes. You cannot include in medical expenses the cost of a weight loss
program if the purpose of the weight loss is the improvement of appearance, general
health, or sense of well-being.

Nutritional Supplements
You can include in medical expenses the cost of nutritional supplements, vitamins, herbal
supplements, “natural medicines”, etc if they are recommended by a medical
practitioner as a treatment for a specific medical condition diagnosed by a
physician. Otherwise these items are taken to maintain your ordinary good health and are
not for medical care.

Cosmetic Surgery
Generally, you cannot include in medical expenses amount you pay for unnecessary
cosmetic surgery or procedures. This includes any procedure that is directed at improving
the patient’s appearance and does not meaningfully promote the proper function of the
body or prevent or treat illness or earlier. You generally cannot include in medical
expenses the amount you pay for procedures such as face lifts, hair transplants, hair
removal, and liposuction. You can include in medical expenses the amounts paid to
improve one’s general health or to pay for cosmetic surgery if it is necessary to improve a
deformity arising from, or directly related to, a congenital abnormality, a personal injury
resulting from an accident or trauma, or a disfiguring disease.

Health care expenses

(Schedule A, lines 1-4) are deductible only if they exceed 7.5% of your adjusted
gross income (AGI). For example, if you have an adjusted gross income (Form 1040,
line 37) of $30,000, then your threshold amount for medical expenses is $2,250. Only the
amount of medical, dental, and other health care expenses that exceed this number can be
deducted. Let's say that your total health care expenses for the year was $3,000. Your
deductible amount is $3,000 minus $2,250, or $750.

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