When it comes to understanding are medical expenses tax deductible 2025, knowing the IRS rules is essential. Medical expenses can be tax deductible — but there’s a catch. You can only deduct the amount of your medical costs that exceeds 7.5% of your adjusted gross income (AGI), and only if you itemize your deductions. Here’s everything you need to know.
The 7.5% AGI Rule Explained
The IRS requires that your total qualifying medical expenses exceed 7.5% of your AGI before you can deduct anything. Only the amount above that threshold is deductible.
Example: Your AGI is $60,000. You had $8,000 in medical expenses.
- 7.5% threshold: $60,000 × 0.075 = $4,500
- Amount above threshold: $8,000 − $4,500 = $3,500 deductible
Use our free medical deduction calculator to see your exact number in seconds.
What Medical Expenses Are Deductible?
The IRS allows deductions for a wide range of medical and dental expenses paid for you, your spouse, or your dependents. Qualifying expenses include:
Doctor & Hospital Visits
- Payments to physicians, surgeons, specialists, and psychologists
- Hospital stays and nursing home care (if primarily for medical reasons)
- Urgent care and emergency room visits
- Telehealth and virtual appointments
Medications & Equipment
- Prescription drugs and insulin (guide →)
- Hearing aids and batteries
- Wheelchairs, crutches, walkers
- Eyeglasses, contact lenses, and LASIK (guide →)
- Blood pressure monitors and diabetes testing supplies
Dental & Vision
- Cleanings, fillings, extractions, crowns, and root canals (guide →)
- Orthodontia (braces) for medical necessity
- Eye exams and prescription glasses
Mental Health
- Psychotherapy and counseling sessions (guide →)
- Psychiatric care and inpatient mental health treatment
- Substance abuse treatment programs
Medical Travel
- Mileage to and from medical appointments: 21¢ per mile in 2024
- Public transit, parking, and tolls for medical visits
- Flights and lodging for out-of-town medical treatment (guide →)
What Is NOT Deductible
- Over-the-counter medications (aspirin, cold medicine, vitamins)
- Cosmetic procedures (unless medically necessary)
- Gym memberships (unless prescribed by a doctor for a specific condition)
- Health insurance premiums paid through pre-tax payroll deductions
- Expenses reimbursed by insurance or an HSA/FSA
For more tax guidance, see our guides on therapy tax deductions and standard deduction vs. itemizing. For official IRS information, visit the IRS Publication 502 on medical and dental expenses.
Who Benefits Most from the Medical Deduction?
This deduction is most valuable for people who:
- Had a major medical event, surgery, or hospitalization
- Have chronic conditions requiring ongoing treatment
- Are seniors with Medicare premiums and regular healthcare costs
- Already itemize deductions (mortgage interest, property taxes, etc.)
If your medical expenses are significant, don’t leave this on the table. Try our medical deduction calculator to see if you qualify and how much you can deduct.
Also explore: Complete medical tax deduction guide | AGI calculator for medical expenses
This article is for educational purposes only. Medical deduction rules are complex — consult a tax professional for personalized guidance.