Vision Expense Deduction: Glasses, Contacts & LASIK
What vision and eye care costs may qualify as deductible medical expenses — and how to claim them.
Quick Answer
Yes, vision expenses may be deductible as medical expenses when you itemize deductions. Qualifying costs include prescription glasses, contact lenses and solution, eye exams, and LASIK surgery. Your total unreimbursed medical expenses — including vision — must exceed 7.5% of your adjusted gross income (AGI). Non-prescription sunglasses and cosmetic eyewear do not qualify.
What Vision Expenses May Qualify?
The IRS includes vision care under deductible medical expenses when the expenses are primarily for the prevention or treatment of a specific vision condition — not for general wellness or cosmetic purposes.
Potentially deductible vision expenses include:
- Prescription eyeglasses — Frames and lenses prescribed by an eye doctor
- Prescription sunglasses — When lenses are prescription-strength
- Contact lenses — Soft, rigid, and specialty lenses
- Contact lens solution and supplies — Cases, cleaners, rewetting drops
- Eye exams — Comprehensive exams, glaucoma screenings, retinal exams
- LASIK and corrective eye surgery — Laser vision correction
- Cataract surgery — Including intraocular lens implants
- Glaucoma treatment — Medications, laser treatment, surgery
- Low vision aids — Magnifiers and aids prescribed for visual impairment
Vision expenses combine with dental costs, prescription medications, and medical travel to help reach the 7.5% AGI threshold required for the medical expense deduction.
Vision Deduction Quick Reference
| Vision Expense | Deductible? |
|---|---|
| Prescription glasses | ✓ Yes |
| Contact lenses (prescription) | ✓ Yes |
| Contact lens solution | ✓ Yes |
| Eye exams | ✓ Yes |
| LASIK surgery | ✓ Yes |
| Cataract surgery | ✓ Yes |
| Non-prescription sunglasses | ✗ No (cosmetic) |
| Blue light glasses (non-Rx) | ✗ No |
| Cosmetic colored contacts | ✗ No |
| Reimbursed vision costs | ✗ No (already covered) |
How to Claim Vision Expense Deductions
- Collect receipts from your eye doctor, optometrist, and optical retailer
- Gather EOB statements from your vision insurance for any reimbursements
- Subtract any amounts covered by insurance, FSA, or HSA
- Add unreimbursed vision costs to all other qualifying medical expenses
- Calculate your AGI and apply the 7.5% threshold
- Report on Schedule A, Line 1 (Medical and Dental Expenses)
Example Calculation:
Eye exam: $150 | New glasses: $380 | Contact lenses (year supply): $290
Total vision costs: $820
Insurance reimbursement: $200
Unreimbursed vision costs: $620
Other medical expenses: $3,800 (dental, prescriptions, therapy)
Total medical expenses: $4,420
AGI: $58,000 | 7.5% threshold: $4,350
Deductible amount: $4,420 − $4,350 = $70
Without the vision costs, this person would have been $310 short of the threshold.
What Vision Expenses Don’t Qualify?
- Non-prescription sunglasses — Fashion sunglasses without corrective lenses
- Blue light glasses without a prescription — Over-the-counter blue light filtering glasses
- Cosmetic colored contacts — Worn for appearance rather than vision correction
- Eye creams and serums — Skincare products, not medical vision care
- Vision insurance premiums — Covered separately under health insurance deductions
- Amounts reimbursed by insurance or FSA/HSA — Only unreimbursed costs qualify
Tips for Maximizing Your Vision Deduction
Time major purchases strategically — If you need new glasses or LASIK surgery, consider timing the purchase in a year when you already have significant other medical expenses. Concentrating vision costs in a high-medical-expense year helps clear the 7.5% AGI threshold more easily.
Request a year-end statement from your eye care provider — Many optometry offices and optical retailers can provide an annual summary of your purchases, making it easy to total your costs at tax time.
Don’t overlook contact lens supplies — The ongoing cost of contact lens solution, cases, and accessories adds up through the year and is often forgotten when tallying vision expenses. Keep a running total or save all receipts.
Combine with all medical costs — Vision expenses work best as part of a complete medical expense picture. Pair with dental work, therapy, alternative medicine, and medical equipment to build toward the threshold.
Consider FSA vs. itemized deduction — Using a Flexible Spending Account (FSA) to pay for vision costs provides an immediate tax benefit and doesn’t require meeting the 7.5% threshold. For many people with modest medical costs, an FSA is more effective than itemizing. A tax professional can help you determine the best approach.
Common Questions About Vision Deductions
Is LASIK fully deductible?
LASIK surgery is considered a medically qualifying expense and may be deductible as part of your total unreimbursed medical expenses. Since it’s typically a larger one-time cost, it can meaningfully help clear the 7.5% AGI threshold in the year of surgery.
Can I deduct glasses I use only for work (computer glasses)?
Prescription computer glasses prescribed by an eye doctor to correct a specific vision condition may qualify as a medical expense. Non-prescription computer glasses purchased for general eye comfort generally do not qualify.
What if my employer offers a vision benefit — can I still deduct costs?
You can only deduct unreimbursed amounts. If your employer’s vision plan covers $150 toward glasses and you pay $230 out of pocket, only the $230 may potentially be deductible. Any employer-covered amount is excluded.
Can I deduct vision expenses for my children?
Yes. Eye exams, glasses, and contact lenses for your qualifying dependent children may be included in your total medical expense deduction along with your own vision costs.