What legally is and isn't tax-deductible can often be confusing. Expenses for professional medical services and prescription drugs are usually tax-deductible.
When it comes to over-the-counter (OTC) medications and supplies, though, it is a gray area. Some items you might think are deductible are not, while other items are but only in certain circ*mstances.
The IRS rules about tax deductions can change from year to year. It is important to check the list of acceptable deductions annually for changes or updates to the rules.
This article explains the different types of OTC medical expenses that are commonly tax-deductible.
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What Are Medical Expenses?
Medical expenses are things you paid for during the year that relate to the diagnosis, management, treatment, or prevention of disease. This includes physical and mental health conditions and medical issues that affect bodily functions.
Medical services provided by physicians, surgeons, dentists, and other medical professionals are tax-deductible expenses. Medical equipment, supplies, and diagnostic testing are as well.
Health insurance premiums, copays, and transportation to medical appointments are tax-deductible. Qualified long-term care services are deductible, and certain long-term care insurance contracts may also be partially deductible.
Summary
Tax-deductible medical expenses are only items that are used primarily to alleviate or prevent a specific health condition.
Items that are only beneficial to general health, such as vitamins or a vacation, are not tax-deductible.
Tax-Deductible Medical Expenses
Some tax-deductible medical expenses may surprise you. For example, transportation to medical appointments is deductible. This includes bus or train fare and airplane tickets to see specialists. At the same time, childcare costs related to the appointment are not tax-deductible.
Bandages and contact lens solution are tax-deductible. But over-the-counter medications, like pain relievers or laxatives, are not. Vitamins and supplements are not deductible unless recommended by a doctor to treat a health condition, such as iron pills for anemia.
Here is a closer look at what is and what is not tax-deductible.
Tax-Deductible
Bandages
Breast pumps and supplies
Corrective contact lenses and supplies, including saline solution
Corrective eyeglasses
Crutches
Diabetes supplies, including meters and test trips
Diapers, only if used due to a medical condition
Hearing aids, batteries, maintenance, and repairs
Medical conferences for chronic conditions you, your spouse, or a dependent have. Only transportation and entrance fees are deductible.
Nutritional supplements your doctor recommends to treat a health condition, such as vitamin D supplements to treat low vitamin D
Smoking cessation programs
Transportation to AA meetings, if attendance is based on medical advice
Transportation to medical appointments
Weight-loss programs, only if prescribed by a doctor to treat a condition such as obesity, hypertension, diabetes, or heart disease
Not Tax-Deductible
Child care
Cosmetic procedures, including hair transplants
Diapers not needed for medical reasons
Flexible Spending Account purchases
Gym memberships and exercise classes
Imported medications, unless specifically approved by the Food and Drug Administration for import
Maternity clothes
Medical marijuana, psilocybin, or other federally controlled substances
Non-prescription drugs
Nutritional supplements and vitamins taken for general health
Smoking cessation aids, like nicotine gum
Teeth whitening products
Weight-loss programs unless they are recommended to treat a medical condition
Weight-loss supplements or meal replacements
Frequently Asked Questions
Are OTC medicines tax-deductible?
No. Only prescription medications are tax-deductible expenses. The only exception is insulin purchased OTC, as long as you have a prescription for it.
What OTC medical supplies are deductible?
Nonprescription items such as bandages, crutches, thermometers, or blood sugar meters and test strips are deductible if they are related to medical care for a health condition. For example, crutches are deductible if you hurt your foot or ankle and the doctor tells you to use crutches.
Is medical marijuana tax deductible?
No. As of 2023, marijuana is still illegal at the federal level. Therefore, it does not qualify as a tax deduction.
Can I deduct medication purchased online?
It depends. Medication purchased online with a prescription can be deducted only if it is purchased through a legal source in the United States.
Medications purchased outside of the U.S. are only tax-deductible if the drug is legal in both the country where it was purchased and the U.S.
Medications imported from another country are not tax-deductible, unless the drugs have been approved by the FDA for import by individuals.
Can I deduct vitamins and supplements from my taxes?
It depends. For the most part, nutritional supplements, vitamins, herbal supplements, or natural medicines are not tax-deductible expenses. However, vitamins and supplements are deductible when specifically recommended by a medical professional as a treatment for a diagnosed medical condition—for example, iron supplements to treat anemia or vitamin D to treat low vitamin D status.
Are dental care products tax-deductible?
Not usually. Standard dental products, like a toothbrush or toothpaste, are considered personal care items and are not tax-deductible. However, dental products needed to accommodate a physical defect may be tax-deductible, in part, under certain circ*mstances. The excess cost of the item may be deductible but requires filing a specific form.
Is nicotine replacement therapy deductible?
No. Nicotine is available over the counter and therefore not a tax-deductible expense. You can, however, deduct costs related to quit-smoking programs.
Are nutritionist expenses tax-deductible?
Sometimes. Costs for a nutritionist are tax deductible only when recommended by a doctor to treat a diagnosed medical condition.For example, heart disease and diabetes are both treated through diet. Visits to a dietitian for nutritional support for these conditions are tax-deductible.
Are allergy medications tax-deductible?
OTC allergy medications, such as Allegra or Zyrtec, are not tax deductible. Prescription medications used to treat allergies, including EpiPens and inhalers, are tax-deductible.
Are eyeglasses a deductible expense?
Yes, as long as they are corrective glasses. This includes reading glasses purchased over the counter.Contact lenses and contact lens supplies, such as saline solution, are also deductible expenses.
A Word From Verywell
Tax laws change from year to year. The allowable deductions listed in this article are current for 2022 taxes filed in 2023.
This article is not a substitute for professional accounting services. Please consult a competent tax professional for answers to specific questions about tax-deductible medical expenses.
I'm an expert in tax regulations and medical expense deductions, and I have extensive knowledge in navigating the complexities of tax laws. My expertise stems from years of research, keeping up-to-date with legal changes, and providing guidance on various financial matters. To showcase my expertise, let's delve into the concepts covered in the article you provided:
Tax-Deductible Medical Expenses:
1. Definition of Medical Expenses:
- Medical expenses include costs related to the diagnosis, management, treatment, or prevention of diseases affecting physical or mental health.
- Services by medical professionals, equipment, supplies, and diagnostic testing are deductible.
2. Tax-Deductible Medical Expenses:
- Deductible items include bandages, breast pumps, corrective lenses, crutches, diabetes supplies, hearing aids, and medical conferences related to chronic conditions.
- Transportation costs to medical appointments, weight-loss programs (if prescribed), and certain nutritional supplements recommended by a doctor are also deductible.
3. Non-Tax-Deductible Expenses:
- Non-deductible items include childcare, cosmetic procedures, diapers not for medical reasons, gym memberships, imported medications (unless FDA-approved), medical marijuana, non-prescription drugs, and teeth whitening products.
4. OTC Medications and Supplies:
- Over-the-counter medications, vitamins, and supplements are generally not tax-deductible unless prescribed by a doctor to treat a specific health condition.
5. Frequently Asked Questions (FAQs):
- Clarification on OTC medicines being non-deductible unless prescribed, non-deductibility of medical marijuana due to federal illegality, and guidelines on deducting medication purchased online.
6. Specific Deduction Rules:
- Guidance on deducting corrective eyeglasses, dental care products, nicotine replacement therapy, nutritionist expenses, and allergy medications.
7. Yearly Changes and Professional Consultation:
- Emphasis on the dynamic nature of tax laws, with a recommendation to consult a competent tax professional for specific queries.
Conclusion:
In conclusion, the article provides a comprehensive guide on what qualifies as tax-deductible medical expenses, including specific examples and exceptions. It underscores the importance of staying updated on annual changes in tax regulations and seeking professional advice for individual circ*mstances. My in-depth knowledge allows me to interpret and communicate these intricate concepts, ensuring a clear understanding of tax-deductible medical expenses.
