Qualified medical expenses that were paid during the year for the taxpayer, their spouse and their dependents are deductible on Schedule A to the extent that they were not reimbursed.
Medical Expenses AGI Limit
For 2017 and 2018 only, taxpayers can deduct on Schedule A (Form 1040) the amount of their medical and dental expenses that exceeds 7.5% of their AGI (adjusted gross income). After 2018, the deduction can be taken on expenses that exceed 10% of the taxpayer’s AGI.
List of Qualified Medical Expenses
For a complete list, see IRS Publication 502.
Click here for a partial list of qualified medical expenses.
Medical and Dental Insurance Premiums
Insurance premiums paid for policies that cover medical care are deductible. Qualified medical care policies provide payment for treatment to include:
• Hospitalization, surgical services, X-rays, etc.
• Prescription drugs and insulin.
• Dental care.
• Replacement for lost or damaged contact lenses.
• Long-term care, subject to certain limitations.
Do not include advance payments made of the Premium Tax Credit. If a taxpayer is eligible to claim the Premium Tax Credit, complete Form 8962 before completing Schedule A.
Do not include insurance premiums that were paid from an employer-sponsored health insurance plan, unless the amount is included in box 1 of the taxpayer’s Form W-2.
The deductible amount on Schedule A must be reduced by any self-employed health insurance deduction taken on Schedule 1 (Form 1040).
Hospital Care Including Meals and Lodging
The cost of inpatient care at a hospital or similar facility is deductible. This includes amounts paid for meals and lodging at a hospital or similar facility if receiving medical care is the primary reason for being there.
Lodging outside of a hospital or similar facility is deductible up to $50 per night for the person receiving the medical care and persons travelling with them. No deduction is allowed for meals.
Qualified Long-Term Care Insurance Contracts
The amount paid for qualified long-term care insurance is deductible if the contract meets the following requirements:
• It must be guaranteed renewable,
• It must not provide for a cash surrender value or other money that can be paid, assigned, pledged, or borrowed,
• It must provide that refunds, other than refunds on the death of the insured or complete surrender or cancellation of the contract, and dividends under the contract must be used only to reduce future premiums or increase future benefits, and
• It must not pay or reimburse expenses incurred for services or items that would be reimbursed under Medicare, except where Medicare is a secondary payer, or the contract makes per diem or other periodic payments without regard to expenses.
The amount that can be deducted for long-term care insurance is limited by the age of the taxpayer, spouse or dependent.
| Tax Year | Age 40 or Less | Age 41 – 50 | Age 51 – 60 | Age 61 – 70 | Age 71 and Over |
| 2019 | $420 | $790 | $1,580 | $4,220 | $5,270 |
| 2018 | $420 | $780 | $1,560 | $4,160 | $5,200 |
| 2017 | $410 | $770 | $1,530 | $4,090 | $5,110 |
| 2016 | $390 | $730 | $1,460 | $3,900 | $4,870 |
Medical Standard Mileage Rate
2019 – 20¢ per mile
2018 – 18¢ per mile
2017 – 17¢ per mile
2016 – 19¢ per mile
NOTE: This is a guide on entering Medical and Dental Expenses into the Keystone Tax Solutions Pro program. This is not intended as tax advice.
Additional Information: