This chapter defines medical and dental care expenses. It contains an alphabetical list of items that you can or cannot include in figuring your deduction. It also explains how to treat insurance reimbursements and other reimbursements you may receive for medical care.
It will help you determine:
- What expenses you can include,
- How much of the expenses you can include,
- Whose expenses you can include,
- How to claim expenses of a decedent, and
- How to report your deduction.
Publication
- 502 - Medical and Dental Expenses
Form (and Instructions)
- Schedule A (Form 1040) - Itemized Deductions
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