If you’re considering itemizing your deductions in 2025, medical and dental expenses can be a significant factor. However, only the portion of these expenses that exceeds 7.5% of your Adjusted Gross Income (AGI) is deductible. This guide outlines what qualifies as deductible medical and dental expenses, including mileage, eligible treatments, and more.:contentReference[oaicite:6]{index=6}
📊 7.5% AGI Threshold
To determine your deductible medical and dental expenses:
- Calculate your AGI (found on Form 1040, line 11).
- Multiply your AGI by 7.5% (0.075).
- Subtract this amount from your total medical and dental expenses.
Only the amount that exceeds this threshold is deductible. :contentReference[oaicite:11]{index=11}
🛣️ Deductible Mileage and Transportation
You can deduct transportation costs related to medical care, including:
- Mileage driven for medical appointments (standard rate of 21 cents per mile in 2024; check for 2025 rate). :contentReference[oaicite:14]{index=14}
- Parking fees and tolls.
- Public transportation fares (e.g., bus, taxi, train).
- Ambulance services.
These expenses must be primarily for and essential to medical care. :contentReference[oaicite:17]{index=17}
🩺 Eligible Medical and Dental Treatments
The IRS allows deductions for a wide range of medical and dental expenses, including:
- Payments to doctors, dentists, surgeons, chiropractors, psychiatrists, psychologists, and other medical practitioners.
- Hospital and nursing home care, including meals and lodging if the primary purpose is medical care.
- Prescription medications and insulin.
- Acupuncture treatments.
- Weight-loss programs prescribed by a doctor for a specific disease (e.g., obesity).
- Medical aids such as eyeglasses, contact lenses, hearing aids, and crutches.
- Insurance premiums for medical and dental care, including long-term care insurance.
These expenses must not be reimbursed by insurance or other sources. :contentReference[oaicite:22]{index=22}
❌ Non-Deductible Expenses
The IRS does not allow deductions for:
- Cosmetic surgery unless necessary to improve a deformity related to a congenital abnormality, an injury from an accident, or a disfiguring disease.
- Life insurance premiums.
- Funeral or burial expenses.
- Nonprescription medicines (except insulin).
- General health items like vitamins or dietary supplements.
These expenses are considered personal and are not deductible. :contentReference[oaicite:27]{index=27}
🧾 Reporting on Schedule A
To claim your medical and dental expenses:
- Complete Schedule A (Form 1040), Itemized Deductions.
- Enter the total of your medical and dental expenses on line 1.
- Subtract 7.5% of your AGI from this total.
- The remaining amount is your deductible medical and dental expenses.
Ensure you have receipts and documentation for all expenses claimed. :contentReference[oaicite:32]{index=32}
💡 Tips for Maximizing Deductions
- Keep detailed records of all medical and dental expenses.
- Consider bunching medical expenses into one year to exceed the 7.5% AGI threshold.
- Review eligible expenses annually, as new treatments or services may become deductible.
For more detailed information, refer to IRS Publication 502, Medical and Dental Expenses. :contentReference[oaicite:35]{index=35}
