Tax Guide

Expenses That Are Not Deductible Medical Expenses

The following items are not deductible medical expenses, according to the tax laws and the IRS:

babysitting or child care to enable you to obtain medical treatment
bottled water
contributions for Archer Medical Savings Accounts
cosmetic surgery including hair transplants, electrolysis, and liposuction, unless necessary to correct a congenital abnormality, an injury, or a disfiguring disease
cost of diet food
dancing lessons, swimming lessons, etc., even if they are recommended by a doctor
diaper service
funeral, burial, or cremation costs
health club dues or treatments, unless related to a specific medical condition (not just general health and well-being)
illegal operations, treatments, and drugs
insurance premiums for life, disability, or accident insurance; policies that pay a stated amount each week if you are hospitalized; or the portion of your car insurance that covers medical expenses
maternity clothes
meals, unless part of inpatient care
Medicare tax payments
nonprescription medicines
prescription drugs you bought or that were shipped from another country (in most cases)
trips to enhance general health even if taken on advice of a doctor
vitamins, herbs, etc. to enhance general health, unless recommended by a medical practitioner for a specific medical condition diagnosed by a physician
weight loss programs to improve appearance or to promote better health