Requirements that must be met
Start by multiplying your AGI by 7.5% to find your deduction threshold. Only expenses above that number are deductible.
For example, if your AGI is $80,000, your threshold is $6,000 ($80,000 x 0.075). If you had $9,500 in unreimbursed medical expenses, your deduction would be $3,500—the amount above the floor ($9,500 - $6,000).
You must itemize deductions on Schedule A instead of taking the standard deduction—there’s no separate way to claim this outside of itemizing. You generally won’t benefit from itemizing if your standard deduction exceeds your itemized deduction.
What counts as a deductible medical expense
| Category | Examples |
|---|---|
| Insurance | Qualifying health insurance premiums paid after tax, COBRA premiums, and certain Medicare premiums |
| Treatment | Doctor and dentist visits, prescriptions, mental health care |
| Equipment | Eyeglasses, hearing aids, wheelchairs |
| Travel | Transportation primarily for medical care, including qualifying mileage, fares, tolls, and parking |
Source: Internal Revenue Service
What doesn’t count
- Expenses reimbursed by insurance
- Expenses paid or reimbursed with tax-free FSA or HSA funds.
- Most cosmetic procedures
- Most nonprescription drugs, unless they qualify under an applicable exception
- Expenses that are merely for general health, such as ordinary gym memberships and vitamins.
- Employer-sponsored insurance premiums paid through certain pre-tax arrangements unless they were included in taxable wages.
Determining whether to itemize just for medical expenses
For many taxpayers, the standard deduction ends up being higher than itemized expenses. But if you have a lot of qualifying expenses you can claim on your taxes in addition to your medical and dental costs for the year, like mortgage interest, state and local taxes, or large charitable contributions, itemizing may reduce your taxable income more.
To determine whether you should take the standard deduction or itemize, add your deductible medical amount to other eligible expenses and compare the total to the standard deduction for your filing status this year.
For example, let’s say you’re a single filer planning for your 2026 taxes. Your standard deduction is $16,100, and your eligible itemized deductions include $4,000 for medical and dental, $20,000 in deductible state and local taxes, and $2,000 in charitable contributions.
Total itemized deductions: $4,000 + $20,000 + $2,000 = $26,000
$26,000 is larger than the $16,100 standard deduction, so you would itemize this year.
How to claim the deduction
- Add up unreimbursed medical and dental expenses you paid during the year.
- Subtract 7.5% of your AGI to find your deductible amount.
- Report it on Schedule A and compare your itemized total to the standard deduction.
Note: If some of your medical costs were health insurance premiums, check whether you qualify for the self-employed health insurance deduction instead, since it doesn’t require itemizing at all.
