skip navigation
Search Help
Navigation Help

Tax Map Index
ABCDEFGHI
JKLMNOPQR
STUVWXYZ#

International
Tax Topic Index

Affordable Care Act
Tax Topic Index

Exempt Organization
Tax Topic Index

FAQs
Forms
Publications
Tax Topics
Worksheets

Comments
About Tax Map

IRS.gov Website
Instructions for Schedule A (Form 1040)
taxmap/instr/i1040sca-001.htm#en_us_publink53061xd0e115

Medical and Dental Expenses(p1)

rule
You can deduct only the part of your medical and dental expenses that exceeds 7.5% of the amount of your adjusted gross income on Form 1040, line 38.
caution
If you received a distribution from a health savings account or a medical savings account in 2017, see Pub. 969 to figure your deduction.
taxmap/instr/i1040sca-001.htm#en_us_publink100056857
Deceased taxpayer.(p1)
rule
Certain medical expenses paid out of a deceased taxpayer's estate can be claimed on the deceased taxpayer's final return. See Pub. 502 for details.
taxmap/instr/i1040sca-001.htm#en_us_publink100056858
More information.(p1)
rule
Pub. 502 discusses the types of expenses you can and cannot deduct. It also explains when you can deduct capital expenses and special care expenses for disabled persons.
taxmap/instr/i1040sca-001.htm#en_us_publink53061xd0e149

Examples of Medical and Dental Payments You Can Deduct(p1)

rule
To the extent you weren't reimbursed, you can deduct what you paid for:
caution
If, during 2017, you were an eligible trade adjustment assistance (TAA) recipient, an alternative TAA (ATAA) recipient, reemployment TAA (RTAA) recipient, or Pension Benefit Guaranty Corporation (PBGC) payee, you must reduce your insurance premiums by any amounts used to figure the health coverage tax credit. See Line 1, later.
taxmap/instr/i1040sca-001.htm#en_us_publink53061xd0e294
Limit on long-term care premiums you can deduct.(p2)
rule
The amount you can deduct for qualified long-term care insurance contracts (as defined in Pub. 502) depends on the age, at the end of 2017, of the person for whom the premiums were paid. See the following chart for details.
IF the person was, at the end of 2017, age . . .THEN the most you can deduct is . . .
40 or under$ 410
41–50 $ 770
51–60$ 1,530
61–70$ 4,090
71 or older$ 5,110
taxmap/instr/i1040sca-001.htm#en_us_publink53061xd0e373

Examples of Medical and Dental Payments You Can't Deduct(p2)

rule
taxmap/instr/i1040sca-001.htm#en_us_publink53061xd0e459

Line 1(p2)

rule
taxmap/instr/i1040sca-001.htm#en_us_publink53061xd0e464

Medical and Dental Expenses(p2)

rule
Enter the total of your medical and dental expenses, after you reduce these expenses by any payments received from insurance or other sources. See Reimbursements, later.
If advance payments of the premium tax credit were made, or you think you may be eligible to claim a premium tax credit, fill out Form 8962 before filling out Schedule A, line 1. See Pub. 502 for how to figure your medical and dental expenses deduction.
taxtip
Don't forget to include insurance premiums you paid for medical and dental care. However, if you claimed the self-employed health insurance deduction on Form 1040, line 29, reduce the premiums by the amount on line 29.
caution
If, during 2017, you were an eligible trade adjustment assistance (TAA) recipient, an alternative TAA (ATAA) recipient, reemployment TAA (RTAA) recipient, or Pension Benefit Guaranty Corporation (PBGC) payee, you must complete Form 8885 before completing Schedule A, line 1. When figuring the amount of insurance premiums you can deduct on Schedule A, don’t include any of the following.
  • Any amounts you included on Form 8885, line 4 or on Form 14095 (The Health Coverage Tax Credit (HCTC) Reimbursement Request Form).
  • Any qualified health insurance coverage premiums you paid to "U.S. Treasury–HCTC" for eligible coverage months for which you received the benefit of the advance monthly payment program.
  • Any advance monthly payments your health plan administrator received from the IRS, as shown on Form 1099-H (Health Coverage Tax Credit (HCTC) Advance Payments).
taxmap/instr/i1040sca-001.htm#en_us_publink53061xd0e516
Whose medical and dental expenses can you include?(p3)
rule
You can include medical and dental bills you paid in 2017 for anyone who was one of the following either when the services were provided or when you paid for them.

Example.(p3)

You provided over half of your mother's support but can't claim her as a dependent because she received wages of $4,050 in 2017. You can include on line 1 any medical and dental expenses you paid in 2017 for your mother.
taxmap/instr/i1040sca-001.htm#en_us_publink53061xd0e567
Insurance premiums for certain nondependents.(p3)
rule
You may have a medical or dental insurance policy that also covers an individual who isn't your dependent (for example, a nondependent child under age 27). You can't deduct any premiums attributable to this individual, unless he or she is a person described under Whose medical and dental expenses can you include, earlier. However, if you had family coverage when you added this individual to your policy and your premiums didn't increase, you can enter on line 1 the full amount of your medical and dental insurance premiums. See Pub. 502 for more information.
taxmap/instr/i1040sca-001.htm#en_us_publink53061xd0e578
Reimbursements.(p3)
rule
If your insurance company paid the provider directly for part of your expenses, and you paid only the amount that remained, include on line 1 only the amount you paid. If you received a reimbursement in 2017 for medical or dental expenses you paid in 2017, reduce your 2017 expenses by this amount. If you received a reimbursement in 2017 for prior year medical or dental expenses, don't reduce your 2017 expenses by this amount. However, if you deducted the expenses in the earlier year and the deduction reduced your tax, you must include the reimbursement in income on Form 1040, line 21. See Pub. 502 for details on how to figure the amount to include.
taxmap/instr/i1040sca-001.htm#en_us_publink53061xd0e593
Cafeteria plans.(p3)
rule
You can’t deduct amounts that have already been excluded from your income; so, don’t include on line 1 insurance premiums paid by an employer-sponsored health insurance plan (cafeteria plan) unless the premiums are included in box 1 of your Form(s) W-2. Also, don't include any other medical and dental expenses paid by the plan unless the amount paid is included in box 1 of your Form(s) W-2.