Ernst & Young Tax Guide 2018, 33rd Edition

Chapter 22 Medical and dental expenses

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• What Are Medical Expenses?
• What Expenses Can You Include This Year?
• How Much of the Expenses Can You Deduct?
• Whose Medical Expenses Can You Include?
  • Spouse
  • Dependent
  • Decedent
• What Medical Expenses Are Includible?
  • Insurance Premiums
  • Meals and Lodging
  • Transportation
  • Disabled Dependent Care Expenses
• How Do You Treat Reimbursements?
  • Insurance Reimbursement
• Damages for Personal Injuries
• How Do You Figure and Report the Deduction on Your Tax Return?
  • What Tax Form Do You Use?
• Impairment-Related Work Expenses
• Health Insurance Costs for Self-Employed Persons

Note

IRS Publication 17 (Your Federal Income Tax) has been updated by Ernst & Young LLP for 2017. Dates and dollar amounts shown are for 2017. Underlined type is used to indicate where IRS text has been updated. Places where text has been removed are indicated by the sentence: Text intentionally omitted.

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Ernst & Young LLP will update the EY Tax Guide 2018 website with relevant taxpayer information as it becomes available. You can also sign up for email alerts to let you know when changes have been made.

Introduction

You can deduct most medical or dental costs that you paid for yourself, your spouse, and your dependents. However, most taxpayers can only claim medical and dental expenses if they itemize deductions on their federal income tax return; these expenses cannot be deducted if the standard deduction is claimed. On the other ...