Medical expenses are the costs of diagnosis, cure, mitigation, treatment, or prevention of disease, and the costs for treatments affecting any part or function of the body. Medical expenses include the costs of equipment, supplies, and diagnostic devices needed for these purposes. The expenses must be primarily to alleviate or prevent a physical or mental defect or illness.
Limit on Itemized Deductions
Qualified medical expenses are deductible as itemized deductions to the extent expenses exceed 7.5% of your adjusted gross income (AGI). The 7.5% AGI threshold applies for both regular tax and AMT purposes.