Medical practitioners include general doctors and physicians and all types of professionals and specialists in all fields of medicine. The instructions for Schedule A mention acupuncturists, chiropractors, dentists, eye doctors, medical doctors, occupational therapists, osteopathic doctors, physical therapists, podiatrists, psychiatrists, psychoanalysts, and psychologists as examples. There are other medical practitioners and specialists that could be added to this list, and provided their fees are for the diagnosis, cure, mitigation, treatment, or prevention of disease, the costs are most likely deductible.
Hospitalization and Inpatient Treatment
The cost of inpatient care at a hospital or similar institution, including meals and lodging, is deductible if a principal reason for being there is to receive medical care. This includes amounts paid for meals and lodging.
Medical treatment at a center for drug or alcohol addiction is a deductible medical expense, including meals and lodging in the center. Transportation to and from meetings of an Alcoholics Anonymous Group are also deductible medical expenses if attendance at these meetings is pursuant to medical advice that attendance at meeting is necessary in the treatment of alcoholism or drug addiction.
Surgery
The costs of surgery are deductible, provided the surgery is done to promote the proper function of the body or for preventing or treating an illness or disease. Surgery to improve defective vision, such as laser eye surgery or radial keratotomy is a deductible medical expense. But, cosmetic surgeries, that are primarily for improving appearance, are generally not deductible. These include procedures such as face lifts, hair transplants, and liposuction. However, breast reconstruction surgery following a mastectomy is deductible. Cosmetic surgeries to improve or correct deformities due to congenital abnormalities or personal injuries suffered in an accident or trauma, or from a disfiguring disease, are also deductible.