Medical Expense Deductions for 2025 and 2026

• Dan O'Donnell
• February 24, 2025
• 6 min read

Medical expense deductions can reduce federal income tax when you itemize and your eligible, unreimbursed costs exceed 7.5% of adjusted gross income (AGI). The same threshold applies to tax years 2025 and 2026. Expenses paid in 2025 generally belong on the 2025 return filed in 2026; expenses paid in 2026 generally belong on the 2026 return filed in 2027.

How much can you deduct?

Subtract 7.5% of your AGI from your qualifying medical and dental expenses. Only the excess is potentially deductible on Schedule A. For example, with $60,000 of AGI and $8,000 of eligible costs, the threshold is $4,500 and the medical deduction is $3,500. That is a deduction from taxable income, not a $3,500 tax credit.

Compare all your itemized deductions with your standard deduction. The basic standard deduction for single filers is $15,750 for 2025 and $16,100 for 2026. For married couples filing jointly, it is $31,500 and $32,200, respectively. Head of household amounts are $23,625 and $24,150. Additional amounts and special restrictions can apply.

Which expenses qualify?

• Payments for diagnosis, treatment, prevention of disease, and qualifying medical or dental care.
• Eligible prescription medicines, insulin, hearing aids, eyeglasses, and other qualifying medical equipment.
• After-tax health insurance premiums, including eligible Medicare premiums, that you have not deducted elsewhere.
• Transportation primarily for necessary medical care, subject to IRS rules.
• Qualifying costs for your spouse and eligible dependents. Medical-expense dependency rules have specific exceptions, so check the applicable tests.

General wellness spending, ordinary gym dues, and most cosmetic procedures do not qualify. A doctor’s recommendation alone does not turn a general health expense into deductible medical care. Over-the-counter medicines generally are not deductible on Schedule A, except insulin, even though different rules may allow HSA or FSA reimbursement. See IRS Publication 502 for expense-specific rules.

Avoid claiming the same expense twice

Exclude amounts paid or reimbursed by insurance, an HSA, an FSA, or another tax-free arrangement. Premiums paid through pretax payroll deductions are not deductible again. Keep receipts, payment dates, insurance statements, and reimbursement records together.

If you run a business, the self-employed health insurance deduction may allow eligible premiums to be deducted without itemizing. Costs used for that deduction cannot also go on Schedule A. Our health insurance tax planning guide explains how the different options fit together.

Questions about medical expense deductions

Can I deduct costs below the 7.5% threshold?

Not as a Schedule A medical expense deduction. A qualifying HSA or FSA may provide separate tax benefits. Review HSA eligibility and contribution limits before contributing.

Which year counts if I pay a bill later?

For most individuals, the payment year controls, not the year treatment occurred. Special rules apply to certain advance payments and reimbursements received in a later year.

What if I need more time to organize receipts?

A timely personal tax extension provides extra time to file. It does not extend the payment deadline, so estimate and pay any balance by the original due date.