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A weight-loss program as treat- ment for a specific disease (including obesity) diagnosed by a doctor. Medical treatment at a center for drug or alcohol addiction. Medical aids such as eyeglasses, contact lenses, hearing aids, braces, crutches, wheelchairs, and guide dogs, including the cost of maintaining them. Surgery to improve defective vi- sion, such as laser eye surgery or radial keratotomy. Lodging expenses (but not meals) while away from home to receive medi- cal care in a hospital or a medical care facility related to a hospital, provided there was no significant element of per- sonal pleasure, recreation, or vacation in the travel. Do not deduct more than $50 a night for each eligible person. Ambulance service and other travel costs to get medical care. If you used your own car, you can claim what you spent for gas and oil to go to and from the place you received the care; or you can claim 23.5 cents per mile. Add park- ing and tolls to the amount you claim under either method. Cost of breast pumps and supplies that assist lactation. Deceased taxpayer. Certain medical expenses paid out of a deceased taxpay- er's estate can be claimed on the de- ceased taxpayer's final return. See Pub. 502 for details. Limit on long-term care premiums you can deduct. The amount you can deduct for qualified long-term care in- surance contracts (as defined in Pub. 502) depends on the age, at the end of 2014, of the person for whom the premi- ums were paid. See the following chart for details. IF the person was, at the end of 2014, age . . . THEN the most you can deduct is . . . . 40 or under $ 370 41–50 $ 700 51–60 $ 1,400 61–70 $ 3,720 71 or older $ 4,660 Examples of Medical and Dental Payments You Cannot Deduct The cost of diet food. Cosmetic surgery unless it was necessary to improve a deformity related to a congenital abnormality, an injury from an accident or trauma, or a disfig- uring disease. Life insurance or income protec- tion policies. The Medicare tax on your wages and tips or the Medicare tax paid as part of the self-employment tax or household employment taxes. If you were age 65 or older but not entitled to social security benefits, you can deduct premi- ums you voluntarily paid for Medicare A coverage. Nursing care for a healthy baby. But you may be able to take a credit for the amount you paid. See the instruc- tions for Form 2441. Illegal operations or drugs. Imported drugs not approved by the U.S. Food and Drug Administration (FDA). This includes foreign-made ver- sions of U.S.-approved drugs manufac- tured without FDA approval. Nonprescription medicines, other than insulin, (including nicotine gum and certain nicotine patches). Travel your doctor told you to take for rest or a change. Funeral, burial, or cremation costs. Line 1 Medical and Dental Expenses Enter the total of your medical and den- tal expenses, after you reduce these ex- penses by any payments received from insurance or other sources. See Reim- bursements, later. Do not forget to include insur- ance premiums you paid for medical and dental care. But if you claimed the self-employed health in- surance deduction on Form 1040, line 29, reduce the premiums by the amount on line 29. Whose medical and dental expenses can you include? You can include TIP TIP medical and dental bills you paid in 2014 for anyone who was one of the fol- lowing either when the services were provided or when you paid for them. Yourself and your spouse. All dependents you claim on your return. Your child whom you do not claim as a dependent because of the rules for children of divorced or separated pa- rents. Any person you could have claim- ed as a dependent on your return except that person received $3,950 or more of gross income or filed a joint return. Any person you could have claim- ed as a dependent except that you, or your spouse if filing jointly, can be claimed as a dependent on someone else's 2014 return. Example. You provided over half of your mother's support but cannot claim her as a dependent because she received wages of $3,950 in 2014. You can in- clude on line 1 any medical and dental expenses you paid in 2014 for your mother. Insurance premiums for certain non- dependents. You may have a medical or dental insurance policy that also cov- ers an individual who is not your de- pendent (for example, a nondependent child under age 27). You cannot deduct any premiums attributable to this indi- vidual, unless they are such a person de- scribed under Whose medical and dental expenses can you include, earlier. How- ever, if you had family coverage when you added this individual to your policy and your premiums did not increase, you can enter on line 1 the full amount of your medical and dental insurance pre- miums. See Pub. 502 for more informa- tion. Reimbursements. 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 2014 for medical or dental expenses you paid in 2014, reduce your 2014 expenses by this amount. If you received a reimburse- ment in 2014 for prior year medical or dental expenses, do not reduce your 2014 expenses by this amount. But if you deducted the expenses in the earlier year and the deduction reduced your tax, you must include the reimbursement in A-2