Examples of Medical and Dental Payments You Can't Include

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 disfiguring disease.

Life insurance or income protection 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 include premiums you voluntarily paid for Medicare Part A coverage.

Nursing care for a healthy baby. But you may be able to take a credit for the amount you paid. See the Instructions for Form 2441.

Illegal operations or drugs.

Imported drugs not approved by the U.S. Food and Drug Administration (FDA). This includes foreign-made versions of U.S.-approved drugs manufactured 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.