lima branch
711 Dean Ave., Lima, OH 45804
Tel: 419.222.2001
Fax: 419.222.1570
Bluffton Branch
113 N. Main St., Bluffton, OH 45817
Tel: 419.369.9001
Fax: 419.369.1570

Deductible Medical Care

Medical care expenses are amounts paid for the diagnosis, cure, mitigation, treatment, or prevention of disease, and for treatments affecting any part or function of the body. The medical care expenses must be primarily to alleviate or prevent a physical or mental defect or illness. This section provides details to special issues related to medical care expenses.  However, keep in mind, that there are income restrictions limiting the medical deductions.

Medical Travel Expenses
Saturday, June 27, 2015

Auto Travel - Deduction is allowed at a specified cents per mile rate (see table) or for actual cost of gas and oil (not repairs, maintenance, depreciation, lease fees, etc.) when a vehicle is used for medical care purposes.




Medical Checklist
Saturday, June 27, 2015

The following is a checklist of medical expenses. The list is by no means all-inclusive and some of the deductions listed may have additional restrictions not included here. Please call this office with questions regarding these or other potential medical deductions.  

Ambulance Artificial Limb Artificial Teeth Birth Control Pills...

Weight Loss & Obesity Medical Deductions
Saturday, June 27, 2015

The expenses for certain weight-loss programs may be deducted as a medical expense. In order for uncompensated amounts paid by individuals for participation in a weight-loss program to be deductible, the program must be undertaken as treatment for a specific disease or diseases (including obesity) diagnosed by a physician. The...

Surrogate Mother Expenses
Saturday, June 27, 2015

Surrogate mother expenses are not specifically addressed in the Tax Code or Regulations. However, the Code does tell us that medical expenses are only deductible for the taxpayer, spouse and dependents. The definition of a dependent for medical purposes ignores the gross income and joint return tests. Therefore, it appears...

Special Schools and Education
Saturday, June 27, 2015

You can include in medical expenses payments to a special school for a mentally impaired or physically disabled person, if the main reason for using the school is its resources for relieving the disability. You can include, for example, the cost of:

Teaching Braille to a visually impaired child, Teaching...

Smoking Cessation Programs
Saturday, June 27, 2015

The IRS has ruled that unreimbursed amounts paid by taxpayers for participation in smoking-cessation programs and for prescribed drugs designed to alleviate nicotine withdrawal are expenses for medical care that are deductible subject to the AGI limitation. However, because of the prohibition of deductions for most non-prescription drugs, no deductions...

Nursing Services
Saturday, June 27, 2015

Wages and other amounts paid for nursing services can be included in medical expenses. Services need not be performed by a nurse as long as the services are of a kind generally performed by a nurse. This includes services connected with caring for the patient's condition, such as giving medication...

Long-Term Care
Friday, June 26, 2015

Amounts paid for long-term care services and certain premiums paid on long-term care insurance are deductible as medical expenses on Schedule A. Costs of care provided by a relative who is not a licensed professional or by a related corporation or partnership don't qualify. The maximum amount of long-term care...

Medical Deduction Income Restrictions
Friday, June 26, 2015

Taxpayers can only deduct medical expenses if they itemize their deductions. Beginning in 2013, medical expenses are only deductible if they exceed 10% (was 7.5% in prior years) of a taxpayer's income (AGI), and then only the amount that exceeds that income limit is actually deductible For seniors (age 65...

Insurance Premiums
Friday, June 26, 2015

You can include in medical expenses insurance premiums you pay for policies that cover medical care. Policies can provide payment for:

Hospitalization, surgical fees, x-rays, etc., Prescription drugs, Replacement of lost or damaged contact lenses, Membership in an association that gives cooperative or so-called "free-choice" medical service or group hospitalization...

Impairment-Related Medical Expenses
Friday, June 26, 2015

Amounts paid for special equipment installed in the home or for improvements may be included in medical expenses, if their main purpose is medical care for the taxpayer, the spouse, or a dependent. The cost of permanent improvements that increase the value of the property may be partly included as...

Eldercare Can Be a Medical Deduction
Friday, June 26, 2015

With people living longer, many find themselves becoming the care provider for elderly parents, spouses and others who can no longer live independently. When this happens, questions always come up regarding the tax ramifications associated with the cost of nursing homes or in-home care.

Generally, the entire cost of nursing...

Alcoholism & Drug Addiction
Friday, June 26, 2015

You can include in medical expenses amounts you pay for an inpatient's treatment at a therapeutic center for alcohol or drug addiction. This includes meals and lodging provided by the center during treatment.

You can also include in medical expenses transportation costs you pay to attend meetings of an Alcoholics...

Dependents & Medical Expenses
Friday, June 26, 2015

Medical Dependents - Medical expenses paid for dependents may be deducted. To claim these expenses, the person must have been a dependent either at the time the medical services were provided, or at the time the expenses were paid. A person generally qualifies as a medical dependent for purposes of...

Cosmetic Surgery
Friday, June 26, 2015

Generally, cosmetic surgery is not a deductible medical expense. Cosmetic surgery is defined as any procedure, which is directed at improving the patient's appearance and does not meaningfully promote the proper function of the body or prevent or treat illness or disease.

However, cosmetic surgery or other similar procedures can...

Medical Expenses Relating to Adoption
Friday, June 26, 2015

Medical expense payments made by an adopting parent for medical services rendered to a child even before the child was placed in the parent's home are deductible if: 

The child is a dependent of the adopting parent when services are rendered or paid, and The expenses are paid by the...