Index of Publication 502 - Medical and Dental Expenses

A

Abortion, Abortion

Acupuncture, Acupuncture

Adopted child's medical expenses, Adopted child.

AGI limitation, You can deduct only the part of your medical..., How Much of the Expenses Can You Deduct?

Alcoholism, Alcoholism

Alternative trade adjustment assistance recipient:

Health coverage tax credit, Alternative TAA workers.

Ambulances, Ambulance

Archer MSAs:

Health coverage tax credit, Self-employed health insurance deduction.

Medical expenses paid for decedent from, Qualified medical expenses paid before death...

Artificial limbs, Artificial Limb

Artificial teeth, Artificial Teeth

Aspirin, Your doctor recommends that you take aspirin....

Assistance, See: Tax help

Assisted living homes, Nursing Home

Athletic club dues, Health Club Dues

Autoettes, Wheelchair

Automobiles, See: Cars

B

Baby sitting, Baby Sitting, Childcare, and Nursing Services for a Normal, Healthy Baby

Bandages, Bandages

Basis:

Medical equipment or property (Worksheet D), Worksheet D Adjusted Basis Med Equip or Prop Sold

Birth control pills, Birth Control Pills

Braille books and magazines, Braille Books and Magazines

Breast reconstruction surgery, Breast Reconstruction Surgery

C

Calculation of deduction, How Do You Figure and Report the Deduction on Your Tax Return?, How Do You Figure Your Deduction?

Capital expenses:

Improvements to property rented by disabled persons, Improvements to property rented by a person with a disability.

Operation and upkeep, Operation and upkeep.

Worksheet A, Worksheet A Capital Expense Worksheet

Cars, Car

Child care, Baby Sitting, Childcare, and Nursing Services for a Normal, Healthy Baby

Children's medical expenses:

Adopted child, Adopted child.

Dependents, Dependent

Health coverage tax credit, Children of divorced parents.

Children, missing:

Photographs of, included in IRS publications, Photographs of missing children.

Chiropractors, Chiropractor

Christian Science practitioners, Christian Science Practitioner

Chronically ill persons, Chronically ill individual.

Comments on publication, Comments and suggestions.

Community property states, Community property states.

Computer data banks to track medical information, You can include in medical expenses amounts...

Contact lenses, Contact Lenses

Controlled substances, Controlled Substances

Cosmetic surgery, Cosmetic Surgery

Credit, See: Health coverage tax credit

Crutches, Crutches

D

Damages, personal injury, Damages for Personal Injuries

Dancing lessons, Dancing Lessons

Decedents:

Medical and dental expenses, Decedent, What if you pay medical expenses of a deceased spouse or dependent?

Deductible amount, How Much of the Expenses Can You Deduct?

Deductible expenses, Whose Medical ExpensesCan You Include?, X-ray

Definition of medical expenses, What Are Medical Expenses?

Dental treatment:

Artificial teeth, Artificial Teeth

Teeth whitening, Teeth Whitening

Dentures, Artificial Teeth

Dependents:

Disabled dependent care, Disabled Dependent Care Expenses, Dependents with disabilities.

Medical expenses, Dependent

Multiple support agreement, Support claimed under a multiple support agreement.

Diagnostic devices, Diagnostic Devices

Diaper services, Diaper Service

Disabilities, persons with:

Dependent care expenses, Disabled Dependent Care Expenses, Dependents with disabilities.

Improvements to property rented by, Improvements to property rented by a person with a disability.

Special education, Special Education

Divorced taxpayers:

Health coverage tax credit for children, Children of divorced parents.

Medical expenses of child, Child of divorced or separated parents.

Drug addiction, Drug Addiction

Drugs, See: Medicines

Dues:

Health club, Health Club Dues

E

Education, special, Special Education

Eggs, temporary storage of, Fertility Enhancement

Electrolysis, Cosmetic Surgery

Employer-sponsored health insurance plans, Employer-Sponsored Health Insurance Plan

Employment taxes, Employment taxes.

Equipment, See: Medical equipment or property

Excess reimbursements, See: Reimbursements

Excluded expenses:

Insurance premiums, Insurance Premiums You Cannot Include

Eye surgery, Eye Surgery

Eyeglasses, Eyeglasses

F

Fertility enhancement, Fertility Enhancement

Figuring the deduction, How Do You Figure and Report the Deduction on Your Tax Return?, The amount of the other medical expenses...

Final return for decedent:

Medical expenses paid, Medical expenses paid before death by the...

Flexible spending account, Flexible Spending Account

Food, See: Weight-loss programs

Form 1040:

Health coverage tax credit, How To Report

Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons

Form 1040, Schedule A:

Impairment-related work expenses, Where to report.

Medical and dental expenses, What Tax Form Do You Use?, This publication explains the itemized deduction...

Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons

Form 1040, Schedule C:

Impairment-related work expenses, Where to report.

Form 1040, Schedule C-EZ:

Impairment-related work expenses, Where to report.

Form 1040, Schedule E:

Impairment-related work expenses, Where to report.

Form 1040, Schedule F:

Impairment-related work expenses, Where to report.

Form 1040NR:

Health coverage tax credit, How To Report

Form 1040X:

Amended individual return, If you did not claim a medical or dental...

Deceased taxpayer, What if the decedent's return had been filed and the medical expenses were not included?

Form 1099-H:

Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons

Form 2106:

Impairment-related work expenses, Where to report.

Form 2106-EZ:

Impairment-related work expenses, Where to report.

Form 2555:

Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons

Form 2555-EZ:

Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons

Form 8453:

Health coverage tax credit, How To Report

Form 8885:

Health coverage tax credit, How To Report

Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons

Founder's fee, See: Lifetime care, advance payments

Free tax services, How To Get Tax Help

Funeral expenses, Funeral Expenses

Future medical care, Future Medical Care, Payments for future medical care.

G

Glasses, Eyeglasses

Guide dog or other animal, Guide Dog or Other Animal

H

Hair:

Removal, Cosmetic Surgery

Transplants, Cosmetic Surgery

Wigs, Wig

Health club dues, Health Club Dues

Health coverage tax credit, Health Coverage Tax Credit, Health Coverage Tax Credit

Advance payments, Advance Payments

PBGC pension recipient:

Lump-sum payment, PBGC Pension Recipient

Health institutes, Health Institute

Health insurance:

Credit, See: Health coverage tax credit

Reimbursements, See: Reimbursements

Health maintenance organizations (HMOs), Health MaintenanceOrganization (HMO)

Health reimbursement arrangements (HRAs), Health reimbursement arrangement (HRA).

Health Savings Accounts (HSAs):

Payments from, Health Savings Accounts

Hearing aids, Hearing Aids

Hearing-impaired persons:

Guide dog or other animal for, Guide Dog or Other Animal

Help, See: Tax help

HMOs (Health maintenance organizations), Health MaintenanceOrganization (HMO)

Home care, See: Nursing services

Home improvements, See: Capital expenses

Hospital services, Hospital Services

Hotels, Lodging

Household help, Household Help

HRAs (Health reimbursement arrangements), Health reimbursement arrangement (HRA).

I

Illegal operations and treatments, Illegal Operations and Treatments

Illegal substances, Controlled Substances

Impairment-related work expenses:

Definition, Impairment-related expenses defined.

Reporting of, Where to report.

In vitro fertilization, Surgery, including an operation to reverse...

Insulin, Nonprescription Drugs and Medicines, Except for insulin, you cannot include in...

Insurance, See: Health insurance

L

Laboratory fees, Laboratory Fees

Laser eye surgery, Eye Surgery

Lead-based paint removal, Lead-Based Paint Removal

Learning disabilities, Special Education

Legal fees, Legal Fees

Lessons, dancing and swimming, Dancing Lessons

Lifetime care:

Advance payments for, Lifetime Care—Advance Payments

Lodging, Transportation

Long-term care:

Chronically ill individuals, Chronically ill individual.

Maintenance and personal care services, Maintenance or personal care services is...

Qualified insurance contracts, Qualified Long-Term Care Insurance Contracts

Qualified services, Qualified Long-Term Care Services

M

Maintenance and personal care services, Maintenance or personal care services is...

Maternity clothes, Maternity Clothes

Meals, Meals

Medical conferences, Medical Conferences

Medical equipment or property:

Adjusted basis (Worksheet D), Worksheet D Adjusted Basis Med Equip or Prop Sold

Gain or loss (Worksheet E), Worksheet E Gain on Sale of Med Equip or Prop Sold - Illustrated

Sale of, Sale of Medical Equipment or Property

Medical expense records, Recordkeeping. For each medical expense,...

Medical information plans, Medical Information Plan

Medical savings accounts (MSAs), Medical Savings Account (MSA)

Medicare:

Medicare A, deductible expense, Medicare A

Medicare B, deductible expense, Medicare B

Medicines:

Imported, Medicines and Drugs From Other Countries, Imported medicines and drugs.

Nonprescription drugs and medicines, Nonprescription Drugs and Medicines

Mentally retarded persons:

Special homes for, Mentally Retarded,Special Home for

Mileage rates, Standard mileage rate.

Missing children:

Photographs of, included in IRS publications, Photographs of missing children.

More information, See: Tax help

Multiple support agreements, Support claimed under a multiple support agreement.

N

Nondeductible expenses, What Expenses Are Not Includible?, You cannot include in medical expenses the...

Nonprescription drugs and medicines, Nonprescription Drugs and Medicines

Nursing homes, Nursing Home

Nursing services:

Chronically ill individuals, Chronically ill individual.

Nutritional supplements, Nutritional Supplements

O

Operations:

Cosmetic surgery, Cosmetic Surgery

Eye surgery, Eye Surgery

Illegal operations and treatments, Illegal Operations and Treatments

Optometrist services, Eyeglasses

Organ donors, Transplants

Osteopaths, Osteopath

Oxygen, Oxygen

P

Paint removal, for lead-based, Lead-Based Paint Removal

Parking fees and tolls, You can also include parking fees and tolls....

Patterning exercises, Patterning exercises.

Personal injury damages, Damages for Personal Injuries

Personal use items, Personal Use Items

Physical therapy, Therapy

Plastic surgery, Cosmetic Surgery

Premiums, See: Health insurance

Prepaid insurance premiums, Prepaid Insurance Premiums

Prosthesis, Artificial Limb

Psychiatric care, Psychiatric Care

Psychoanalysis, Psychoanalysis

Psychologists, Psychologist

Publications, See: Tax help

R

Radial keratotomy, Eye Surgery

Recordkeeping, Recordkeeping. For each medical expense,...

Rehabilitation facilities, Nursing Home

Reimbursements:

Excess includible in income:

When more than one policy (Worksheet C), Excess Reimbursement >One Policy

When one policy (Worksheet B), Excess Reimbursement One Policy

Excess may be taxable (Figure 1), What If Your Insurance Reimbursement Is More Than Your Medical Expenses?

Health Reimbursement Arrangement (HRA), Health reimbursement arrangement (HRA).

Insurance, Insurance Reimbursement, What If Your Insurance Reimbursement Is More Than Your Medical Expenses?

Medical expenses not deducted, What If You Receive Insurance Reimbursement in a Later Year?

More than one policy, More than one policy.

Received in later year, What If You Are Reimbursed for Medical Expenses You Did Not Deduct?

Rental property:

Improvements to, Improvements to property rented by a person with a disability.

Reporting:

Medical deduction, See: Form 1040, Schedule A

S

Sale of medical equipment or property, Sale of Medical Equipment or Property, Determining gain.

Schedules, See: Form 1040

Seeing-eye dogs, Guide Dog or Other Animal

Self-employed persons:

Health coverage tax credit, Self-employed health insurance deduction.

Health insurance costs, Health Insurance Costs for Self-Employed Persons

Senior housing, Nursing Home

Separate returns:

Community property states, Community property states.

Medical and dental expenses, Separate returns.

Separated taxpayers:

Health coverage tax credit, Legally separated.

Medical expenses of child, Child of divorced or separated parents.

Sick leave:

Used to pay health insurance premiums, Unused Sick Leave Used To Pay Premiums

Special education, Special Education

Spouse's medical expenses:

Deceased spouse, What if you pay medical expenses of a deceased spouse or dependent?

Standard mileage rates:

Medical reasons for use of car, Standard mileage rate.

Sterilization, Sterilization

Stop-smoking programs, Stop-Smoking Programs

Suggestions for publication, Comments and suggestions.

Surgery, See: Operations

Swimming lessons, Dancing Lessons

T

Tables and figures:

Medical equipment or property:

Adjusted basis (Worksheet D), Worksheet D Adjusted Basis Med Equip or Prop Sold

Gain or loss (Worksheet E), Worksheet E Gain on Sale of Med Equip or Prop Sold - Illustrated

Reimbursements, excess includible in income:

When more than one policy (Worksheet C), Excess Reimbursement >One Policy

When one policy (Worksheet B), Excess Reimbursement One Policy

Reimbursements, excess may be taxable (Figure 1), What If Your Insurance Reimbursement Is More Than Your Medical Expenses?

Tax help, How To Get Tax Help

Taxpayer Advocate, Contacting your Taxpayer Advocate.

Teeth:

Artificial, Artificial Teeth

Dental treatment, Dental Treatment

Whitening, Teeth Whitening

Telephone, Telephone

Television, Television

Therapy, Therapy

Transplants, Transplants

Travel and transportation expenses, Transportation

Trips, Trips

TTY/TDD information, How To Get Tax Help

Tuition, Tuition

V

Vasectomy, Vasectomy

Veterinary fees, Veterinary Fees

Vision correction surgery, Eye Surgery

Visually-impaired persons:

Guide dog or other animal for, Guide Dog or Other Animal

W

Weight-loss programs, Weight-Loss Program, Weight-Loss Program

What's new:

Health insurance for public safety officer, Retired public safety officers.

Wheelchairs, Wheelchair

Wigs, Wig

Work expenses:

Disabled dependent care, Disabled Dependent Care Expenses

Impairment-related, Impairment-Related Work Expenses

Workers' compensation, Workers' compensation.

Worksheets:

Capital expenses (Worksheet A), Worksheet A Capital Expense Worksheet

Medical equipment or property:

Adjusted basis (Worksheet D), Worksheet D Adjusted Basis Med Equip or Prop Sold

Gain or loss (Worksheet E), Worksheet E Gain on Sale of Med Equip or Prop Sold - Illustrated

Reimbursements, excess includible in income:

When more than one policy (Worksheet C), Excess Reimbursement >One Policy

When one policy (Worksheet B), Excess Reimbursement One Policy

X

X-rays, X-ray