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Taxpayers who itemize their deductions may deduct medical expenses they paid in 2012 exceeding 7.5% their adjusted gross income (AGI) as calculated on their Schedule A (Form 1040). This limitation increases to 10% of AGI in2013.
Medical expenses include the cost of diagnosis, cure, treatment, or prevention of disease. Payments for medical services rendered by physicians, surgeons, dentists, and other medical practitioners maybe included. Costs of equipment, supplies, and diagnostic devices are also deductible.
The premiums you pay for health insurance may be deductible as well as the amount you pay for transportation to receive medical care. Qualified long-term care services may also be claimed as a tax deduction.
Though sometimes taxpayers try to list such expenses, costs associated with general health practices, such as taking vitamins or going on a vacation, are not considered medical expenses and cannot be deducted. (That’s true even if a medical professional recommends you go on a stress-relieving weekend getaway.)
IRS Publication 502 explains the details. If you have any questions, please give us a call at McRuer CPAs and we’ll help you review your choices.
