In keeping with the above-referenced definition of medical expenses, the IRS leaves room for a wide range of traditional and conventional medical practices and alternative means of treatment. And, there are a number of different categories of expenses that can be included under the concept of medical expenses and that are therefore deductible. Some of these categories include:
Fees paid to medical practitioners
Costs of hospitalization or inpatient treatment
Surgery
Medical examinations
Medications
Medical aids
Nursing
Long-term services
Capital expenses
Medical insurance
Transportation
There are certain cases in which the IRS is very specific about which expenses can be deducted and which ones cannot, and these generally follow the basic premise of what constitutes a medical expense as opposed to an expense for normal personal care. In these cases a clear distinction is made.
There are other cases in which there may be a combination of medical expense and personal expense involved, and in these cases there needs to be an evaluation of the care provided or the expense incurred.
The following are some examples of different types of expenses, and the criteria or the specific IRS indications that apply in determining whether they are deductible as medical expenses.