Medical and Dental Expenses

Official source

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 or 1040-SR, line 11b.

If you received a distribution from a health savings account or a medical savings account in 2025, see Pub. 969 to figure your deduction.

Deceased taxpayer.

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.

More information.

Pub. 502 discusses the types of expenses you can and can’t deduct. It also explains when you can deduct capital expenses and special care expenses for disabled persons.

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Medical and Dental Expenses

Official source

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 or 1040-SR, line 11b.

If you received a distribution from a health savings account or a medical savings account in 2025, see Pub. 969 to figure your deduction.

Deceased taxpayer.

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.

More information.

Pub. 502 discusses the types of expenses you can and can’t deduct. It also explains when you can deduct capital expenses and special care expenses for disabled persons.