Highbaugh Tax

Following is a list of qualified medical expenses that you can report on Form 1040 as a deduction. The expenses are listed in alphabetical order. For a complete list of qualified medical expenses, see IRS Publication 502, Medical and Dental Expenses.

Acupuncture

Air conditioner necessary for relief from allergies or other respiratory problems (less any increase in the value of your home resulting from installation of air conditioning)

Alcoholism treatment. Includes inpatient treatment, meals, and lodging at a therapeutic center for alcohol addiction.

Artificial limbs

Artificial teeth

Birth control pills prescribed by a doctor

Braille books and magazines used by a visually-impaired person

A clarinet and lessons to treat the improper alignment of a child?s upper and lower teeth

Contact lenses, including equipment and materials for using contacts

Cosmetic surgery, if it?s necessary to improve a deformity related to a congenital abnormality, accident or disease

Diet, special. When prescribed by a doctor, you can deduct the extra cost of purchasing special food to alleviate a specific medical condition.

Doctor or physician expenses

Drug addiction treatment. Includes inpatient treatment, meals, and lodging at a therapeutic center for drug addiction.

Elastic hosiery to treat blood circulation problems

Exercise program if a doctor has recommended it as treatment for a specific condition

Extra rent or utilities for a larger apartment required in order to provide space for a nurse/attendant

Eye surgery, when it is not for cosmetic purposes only

Guide dog or other animal used by a visually-impaired, hearing-impaired, or otherwise physically disabled person

Hospital care

Household help for nursing care services only

Insurance premiums for medical care coverage

Laboratory fees

Lead-based paint removal. This includes the cost of removing lead-based paints from surfaces in circumstances where a child has lead poisoning or was previously diagnosed with lead poisoning. It does not include the cost of repainting: just the cost of removal.

Legal fees paid to authorize treatment for mental illness

Lifetime care advance payments

Lodging expenses while away from home to receive medical care in a hospital or medical facility

Long-term care insurance and long term care expenses. There are limitations to what you can deduct.

Mattresses and boards bought specifically to alleviate an arthritic condition

Medical aids. This includes wheelchairs, hearing aids and batteries, eyeglasses, contact lenses, crutches, braces, and guide dogs (including costs paid for their care).

Medical conference admission costs and travel expenses for a chronically ill person or a parent of a chronically ill child to learn about new medical treatments.

Medicines and drugs

Nursing care.

Nursing home expenses. This includes the entire cost of medical care, including meals and lodging if the main reason for being in the home is to obtain medical care.

Oxygen and oxygen equipment.

Reclining chair bought on a doctor?s advice by a person with a cardiac condition.

Special education. Tuition for sending a mentally impaired or physically disabled person to a special school that has resources to relieve the disability.

Smoking cessation programs. The program does not have to be recommended by a physician.

Swimming. Therapeutic swimming costs prescribed by a physician.

Telephone. The cost and repair of special telephone equipment for a hearing-impaired person.

Television. The cost of equipment used to display the audio part of a TV program for hearing-impaired persons.

Transplants of an organ, but not hair transplants.

Transportation costs for obtaining medical care.

Travel expenses for parents visiting their child in a special school for children with drug problems, where the visits are part of the medical treatment.

Weight loss program, if it is recommended by a doctor to treat a specific medical condition or to cure any specific ailment or disease

Whirlpool baths prescribed by a doctor.

Wig for the mental health of a patient who lost his or her hair due to a disease.

X-ray services.