Medical Expense Deduction
Calculator: Did Your Costs
Clear the Threshold?
The IRS allows you to deduct unreimbursed medical expenses — but only the amount that exceeds 7.5% of your adjusted gross income (AGI). Most people never know if they qualify. This calculator tells you in under a minute.
Tell us your income and what you spent on medical care — we’ll show you exactly where you stand.
How the 7.5% Medical Expense Threshold Works
The IRS allows taxpayers who itemize deductions on Schedule A to deduct qualified medical expenses — but only the portion that exceeds 7.5% of your AGI. This threshold has been 7.5% since the Tax Cuts and Jobs Act made it permanent in 2020.
For example, if your AGI is $60,000, your threshold is $4,500 (7.5% × $60,000). If you had $7,200 in qualifying medical expenses, you can deduct $2,700 ($7,200 − $4,500). If your expenses were only $3,000, you get no deduction at all.
What Medical Expenses Qualify?
The IRS broadly defines qualifying medical expenses as costs paid for the “diagnosis, cure, mitigation, treatment, or prevention of disease.” Key qualifying categories include:
- Dental care — cleanings, fillings, crowns, orthodontics, implants
- Vision expenses — glasses, contact lenses, LASIK, eye exams
- Prescriptions — prescription drugs, insulin, co-pays
- Mental health — therapy, counseling, psychiatric care
- Medical travel — mileage to appointments at 21¢/mile, parking, tolls
- Medical equipment — wheelchairs, CPAP machines, hearing aids
- Health insurance premiums — if you pay them yourself (not through an employer)
For the complete IRS list, see IRS Publication 502 — the authoritative reference for medical and dental expenses.
What Doesn’t Qualify?
Non-qualifying expenses include cosmetic procedures, general wellness (gym memberships, vitamins, supplements), over-the-counter medications (except insulin), and any amount reimbursed by insurance or paid from an HSA/FSA.
Should I Itemize or Take the Standard Deduction?
You can only claim medical expenses if you itemize on Schedule A. For 2024, the standard deduction is $14,600 (single) and $29,200 (married filing jointly). Itemizing only makes sense if your total itemized deductions — including medical, mortgage interest, and state and local taxes — exceed your standard deduction. The IRS Topic 502 has full guidance on this calculation.
Timing Strategy: Bundle Expenses in One Year
Because of the threshold, medical deductions often reward strategic timing. If you’re near the 7.5% threshold, consider scheduling upcoming elective procedures (dental work, new glasses, elective surgery) in the same tax year to push over the threshold and generate a deduction. Spreading expenses across two years may result in zero deduction both years.