The costs of medical examinations, including doctor visits, laboratory work, ex-rays, scans, and other procedures to detect or diagnose an illness or medical condition, or as preventive medical measures, are deductible medical expenses.
Medications
Prescription medications are a tax-deductible expense. Over-the-counter, or non-prescription medicines are not deductible, except for insulin. Aspirin, for example, is not deductible even if recommended by a doctor, because it does not require a prescription.
Medicines and drugs brought in, or ordered from another country are generally not deductible. However, if the Food and Drug Administration announces that a certain prescribed drug can be legally imported, then it would be a tax-deductible medical expense.
Nutritional supplements, vitamins, and natural medicines are not deductible unless they are recommended by a medical practitioner for a specific medical condition diagnosed by a physician. Supplements taken in order to maintain normal good health are not deductible.
Medical Aids
Medical aids include eyeglass, and contact lenses needed for medical reasons, and not for cosmetic reasons. Fees paid for eye examinations can also be included, as well as the cost of equipment and materials required for using contact lenses, such as saline solutions and enzyme cleaner.
The cost of hearing aids are deductible, including the batteries to operate them. Other deductible medical aids include braces, crutches, wheelchairs, and guide dogs for the blind or deaf, including the cost of maintaining them. Diagnostic devices, such as a blood sugar test kit to monitor your blood sugar level is also a deductible medical expense.
Nursing
Nursing Home
The cost of medical care in a nursing home, or home for the aged is tax-deductible, including the cost of meals and lodging in the home if the principal reason for being there is to get medical care. If you, a spouse, or dependent is in a home for personal reasons, you cannot deduct the cost of meals and lodging in the home, but you can deduct the part of the cost that is for medical expenses or nursing care.