Schedule A Medical Expense Deductions – 2025 Edition
To qualify as deductible on your 2025 federal tax return, medical expenses must be primarily for the prevention, diagnosis, treatment, or mitigation of physical or mental illness. Only unreimbursed expenses that exceed 7.5% of your adjusted gross income (AGI) are eligible when itemizing on Form 1040, Schedule A.
Deductible Medical Expenses
The following expenses are generally deductible if medically necessary or prescribed by a licensed provider:
Preventive Care & Treatment
- Doctor visits, specialist consultations, and diagnostic tests
- Hospital fees, inpatient care (including meals and lodging)
- Emergency services: ambulance, ER visits, urgent care
- Mental health therapy and psychiatric care
- Drug addiction and alcoholism treatment programs
- Smoking cessation programs and prescribed medications
- Fertility treatments, including IVF
Medical Equipment & Devices
- Wheelchairs, hearing aids, oxygen equipment
- Eyeglasses, contact lenses, and eye exams
- Blood sugar monitors and diabetic supplies
- Breast pumps and lactation supplies
- Prosthetics and orthopedic devices
- Recliners or air conditioners (if prescribed for medical relief)
Prescribed Services & Therapy
- Chiropractic treatment and acupuncture
- Physical therapy and therapeutic swimming (with a diagnosis)
- Language training for learning disabilities (e.g., dyslexia)
- Sex reassignment surgery and hormone therapy (for diagnosed conditions)
- Childbirth classes and prenatal care
- Cosmetic surgery required due to trauma, disease, or congenital condition
Insurance & Long-Term Care
- Medicare Part B and Part D premiums
- Dental, vision, and medical insurance premiums (if paid after-tax)
- Qualified long-term care insurance and related expenses (subject to limits)
- Nursing home care (if the primary purpose is medical)
Supportive Needs
- Guide dogs and service animals (including training and upkeep)
- Special education tuition for children with disabilities
- Camp or school programs designed for disabled dependents
- Capital home improvements for medical access (e.g., ramps, widened doorways)
- Modified vehicles for disability access
Transportation & Travel
- Mileage for personal vehicle travel (22¢/mile in 2025)
- Public transportation (bus, taxi, train, airfare for medical care)
- Lodging (up to $50 per night per person for medical travel)
- Parent travel to visit children in inpatient treatment
Non-Deductible Expenses
The IRS does not allow deductions for expenses that are primarily personal, cosmetic, or general wellness-related:
- Teeth whitening or other cosmetic dental procedures
- General vitamins and dietary supplements (unless prescribed)
- Health club dues and fitness programs (unless specifically prescribed)
- Swimming lessons, dancing classes, or exercise not tied to treatment
- Marriage counseling or personal therapy not medically prescribed
- Maternity clothing, diaper services (unless medically necessary)
- Marijuana treatment—even if legal at the state level
- Special diet foods that substitute regular meals
- Meals unrelated to hospital or medical care
Reminder for Clients
Be sure to keep itemized receipts, written prescriptions (if applicable), and provider statements for all expenses you intend to deduct. Not all medical costs paid in 2025 will qualify, so proper documentation is essential.
Visit IRS.gov Publication 502 for full details, or consult with us during tax prep to ensure your deductions are valid.