Medical Deductions
Overview
Medical expenses are the costs of diagnosis, cure, mitigation, treatment, or prevention of disease, and the costs for treatments affecting any part or function of the body including dental expenses.
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Costs of equipment, supplies, and diagnostic devices needed for these purposes are eligible.
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The expenses include insurance; including medical, hospital, dental, long-term care (limited), and Medicare B and Medicare D insurance premiums (insurance premiums paid through an ACA exchange allowed only net of the premium assistance credit).
Medicare B Premium for 2025 is: generally, $185.00 /month or $2,229.00/full year.
CAUTION: Premium for high-income taxpayers will be more.
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Expenses that are merely beneficial to general health do not count.
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Medical Mileage 2025: 21 cents (same as 2024)
Related IRC and IRS Forms & Publications
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Pub 502 – Medical and Dental Expenses
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Pub 525 – Taxable & Nontaxable Income (recovery worksheet)
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IRC Sec 213 – Medical, Dental, Etc., Expenses
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IRC Sec 7702B – Qualified Long-Term Care Insurance