There are many substantial medical deductions that are often overlooked when filing a tax return. Some of these missed medical deductions include:
Weight loss programs
If a doctor claims that your current weight is a threat to your health, any prescribed weight loss program is deductible. Programs for maintaining general good health are not deductible. For example, you can’t include membership dues for gyms and health clubs, but you can include separate fees charged by those facilities for weight loss activities.
Substance use disorder treatment
Payments for inpatient treatment programs for substance use disorders are deductible. This includes expenditures for meals and lodging that the facility provides during treatment. Transportation to and from support organization meetings such as Alcoholics Anonymous is also deductible.
Tutoring children with learning disabilities
Amounts paid for tutoring a child with learning disabilities are deductible. The tutoring must be recommended by a doctor and done by a teacher who is trained and qualified to work with children with learning disabilities. Deductible costs include tuition, meals, and lodging at attending a school that offers programs to help children with learning disabilities.
Home Improvements
If you renovate your home to accommodate a disability, the cost may be fully deductible. Examples that would be fully deductible include constructing ramps, lowering or modifying kitchen cabinets, widening doorways, and adding support bars.
Expenditures are only deductible only for costs above any increase made to the home’s value.
For example, putting in a swimming pool or steam room that costs $20,000 isn’t deductible if it adds $20,000 to your home’s value. If the improvement doesn’t increase the value of your home, then the entire cost can be included as a medical expense.
Additional costs for personal motives such as architectural or aesthetic purposes aren’t deductible as medical expenses.
Home care
When someone is unable to manage their activities of daily living (ADL), the cost of a personal attendant is deductible. Generally, the deductible portion is limited to personal assistance with daily routines. You can also include the cost of the caregiver’s meals and additional amounts that you paid for related household upkeep, such as extra utilities or rent, or for a larger apartment to provide space for the caregiver. The costs of wheelchairs, bath chairs, and other items needed for a disability are deductible.
Reproductive health
You can deduct the amount paid for birth control pills, pregnancy test kits, and vasectomies. Fertility treatments are also deductible. Fertility treatments including in vitro fertilization, lab fees, and the temporary storage of eggs or sperm, are also deductible.
More information about medical deductions can be found in IRS Publication 502.
