J.K. Lasser's Your Income Tax 2013: For Preparing Your 2012 Tax Return

17.2 Allowable Medical Care Costs

In determining whether you have paid deductible medical expenses exceeding the 7.5% AGI floor (17.1), include the cost of diagnosis, cure, mitigation, treatment, or prevention of disease, or any treatment that affects a part or function of your body (Table 17-1). Also include qualifying costs you paid for your spouse (17.6) and your dependents (17.7).

Expenses that are solely for cosmetic reasons are not deductible. Also, expenses incurred to benefit your general health are not deductible even if recommended by a physician (17.3).

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Caution

Over-the-Counter Drugs

OTC drugs, even if prescribed by a doctor, are not deductible, with the exception of insulin.

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Medicine and drugs.

To be deductible, medicines and drugs other than insulin must be obtainable solely through a prescription by a doctor. Insulin is deductible even though a prescription may not be required. You may not deduct the cost of over-the-counter medicines and drugs, such as aspirin and other cold remedies, even if you have a doctor’s prescription.

Marijuana is not deductible even if prescribed by a doctor in a state allowing the prescription.

A prescribed drug brought in or shipped into the U.S. from another country is not deductible unless the FDA (Food and Drug Administration) allows that drug to be legally imported by individuals.

Diagnostic ...