Learn how you can deduct out -of-pocket health care expenses and services out of your 2011 taxes.

1. Health Care Tax Deductions

2. Medications
Keep tabs on monthly medications. All of the
following can be deducted:
• Prescriptions
• Birth control pills
• Insulin
• Over-the-counter drugs with a doctor’s prescription
• Vitamins or supplements with a doctor’s prescription

3. Visits with Health Care Providers
You can deduct any out-of-pocket costs
from:
• Dental visits
• Doctor visits
• Eye exams
• Surgery and hospital care
• Lab fees
• Treatments and examinations.

4. Oral Health Care
Any time you get a dental treatment, you can
deduct it from your taxes.
This includes:
• Artificial teeth
• Treatments
• Cleanings

5. Visual Services
• Contact lenses
• Glasses
• Eye Surgery
• Braille books and magazines for visually impaired when cost
is more than regular printed versions
• Special education for teaching Braille to visually impaired
person

6. Alternative Treatments
Seek the following treatments as an alternative
or supplement to treat a medical condition and
you can deduct the costs:
• Acupuncture (for medical reasons)
• Chiropractic treatment (for medical reasons)
• Therapy
• Psychologists, psychiatric care
• Christian Science Practitioner

7. Medical Equipment
Sometimes a condition requires medical
equipment.
A few examples of what is tax-deductible:
• Hearing aids
• Crutches
• Wheelchairs
• Oxygen
• Artificial Limbs

8. Monthly Premiums
Figuring out whether you can deduct your
premiums can be tricky. For those with
employer group coverage, this typically
doesn’t apply to you:
• Medicare Part A, B and D premiums
• COBRA premiums
• Monthly premiums for self-employed

9. Reproducing or Preventing It
Whether you want to reproduce or
prevent it, the following are deductible:
• Breast pumps
• Birth control pills
• Abortion
• Fertility Enhancement
• Pregnancy Test Kit
• Sterilization
• Vasectomy

10. Mental Health
Improve your mental health and deduct the
out-of-pocket costs for:
• Psychiatric care
• Psychoanalysis
• Psychologist
• Smoking cessation programs
• Treating alcoholism and drug addiction

11. Transportation
When traveling for medical services, the
costs can get expensive. You can deduct the
following:
• Cost of a trip for receiving medical services
• Up to $50 per night for lodging
• Amount paid for transportation to receive medical care
(bus, taxi, train, plane fares or ambulance services)
• Parking fees, tolls and reimbursement for a portion of fuel
costs

12. What Health Care Services
Aren’t Tax Deductible?

13. Medications
Non-deductible health care expenses:
• Over-the-counter medications without a prescription
• Vitamins or supplements without a prescription
• Medications from another country

14. Paying for Health Care with a
Medical Savings Account
Many consumers now use FSA and HSA funds to
pay for out-of-pocket health care costs. If you pay
for a medical service with a HSA or FSA, you
cannot deduct the medical service.
Why? You are already receiving pre-tax and tax
deductible benefits from the FSA and HSA.

15. What else is non-deductible?
• Vacations, it may improve your level of happiness but you
can’t deduct these expenses.
• Gym or spa memberships
• Teeth whitening
• Cosmetic surgery (unless it is to repair a deformity from an
accident or condition)
• Weight loss programs (unless prescribed to treat a diagnosed
condition)
• Medical marijuana (not a federal deduction)

16. FOR MORE INFORMATION
VISIT
http://www.irs.gov/pub/irs-
pdf/p502.pdf