Surgery to improve defective vision, such as laser eye surgery or radial keratotomy. Medical aids such as eyeglasses, contact lenses, hearing aids, braces, crutches, wheelchairs, and guide dogs, including the cost of maintaining them. Medical treatment at a center for drug or alcohol addiction. The premiums you pay for Medicare Part D insurance.Ī program to stop smoking and for prescription medicines to alleviate nicotine withdrawal.Ī weight-loss program as treatment for a specific disease (including obesity) diagnosed by a doctor. The supplemental part of Medicare insurance (Medicare Part B). Qualified long-term care services (see Pub. Hospital care (including meals and lodging), clinic costs, and lab fees.

If you paid someone to do both nursing and housework, you can deduct only the cost of the nursing help. Nursing help (including your share of the employment taxes paid). Medical examinations, X-ray and laboratory services, and insulin treatments your doctor ordered.ĭiagnostic tests, such as a full-body scan, pregnancy test, or blood sugar test kit.

If you are a retired public safety officer, you can't include any premiums you paid to the extent they were paid for with a tax-free distribution from your retirement plan.Īcupuncturists, chiropractors, dentists, eye doctors, medical doctors, occupational therapists, osteopathic doctors, physical therapists, podiatrists, psychiatrists, psychoanalysts (medical care only), and psychologists. You can't include insurance premiums paid by making a pre-tax reduction to your employee compensation because these amounts are already being excluded from your income by not being included in box 1 of your Form(s) W-2. Reduce the insurance premiums by any self-employed health insurance deduction you claimed on Schedule 1 (Form 1040), line 17. But see Limit on long-term care premiums you can deduct, later. Insurance premiums for medical and dental care, including premiums for qualified long-term care insurance contracts as defined in Pub.

Worksheet 2020 tax tables