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The publication also covers treatment of health insurance premiums for self-employed individuals, the 7.5% of AGI threshold, reporting on the tax return, and what to do when medical property is sold or damages are received.",{"@graph":14,"@context":72},[15,34,55],{"@type":16,"itemListElement":17},"BreadcrumbList",[18,23,27,31],{"item":19,"name":20,"@type":21,"position":22},"https://docshare.wps.com","Home","ListItem",1,{"item":24,"name":25,"@type":21,"position":26},"https://docshare.wps.com/template/","Template",2,{"item":28,"name":29,"@type":21,"position":30},"https://docshare.wps.com/template/forms/","Forms",3,{"item":32,"name":10,"@type":21,"position":33},"https://docshare.wps.com/template/publication-502-medical-and-dental-expenses-for-use-in-preparing-2025-returns/302040/",4,{"url":32,"name":10,"@type":35,"image":36,"author":41,"headline":10,"publisher":44,"fileFormat":47,"inLanguage":8,"description":12,"dateModified":48,"datePublished":49,"encodingFormat":47,"isAccessibleForFree":50,"interactionStatistic":51},"DigitalDocument",{"url":37,"@type":38,"width":39,"height":40},"https://docshare.wps.com/thumbnails/publication-502-medical-and-dental-expenses-for-use-in-preparing-2025-returns/302040.png","ImageObject",442,249,{"name":42,"@type":43},"Theodora","Person",{"url":19,"name":45,"@type":46},"DocShare","Organization","application/pdf","2026-09-24","2026-09-19",true,{"@type":52,"interactionType":53,"userInteractionCount":30},"InteractionCounter",{"@type":54},"ViewAction",{"@type":56,"mainEntity":57},"FAQPage",[58,64,68],{"name":59,"@type":60,"acceptedAnswer":61},"What medical and dental expenses are generally included?","Question",{"text":62,"@type":63},"Medical expenses include costs for diagnosis, treatment, prevention, and mitigation of disease, as well as equipment, supplies, and diagnostic devices used for those purposes. They also include insurance premiums covering medical care and certain transportation costs.","Answer",{"name":65,"@type":60,"acceptedAnswer":66},"What threshold applies when deducting medical and dental expenses?",{"text":67,"@type":63},"You can deduct only the part of your medical and dental expenses that is more than 7.5% of your adjusted gross income (AGI).",{"name":69,"@type":60,"acceptedAnswer":70},"Can I include payments for medical care I will receive in a future year?",{"text":71,"@type":63},"In general, you can include only medical and dental expenses you paid this year, not payments for care you will receive in a future year.","https://schema.org",{"og:url":32,"og:type":74,"og:title":10,"og:site_name":45,"og:description":12},"article",{"robots":76,"canonical":32},"index,follow",{"doc_id":78,"site_id":7},302040,1790186569,{"code":4,"msg":81,"data":82},"success",[83,88,93,98,103,108,112,117,122],{"id":84,"doc_module":22,"doc_module_name":25,"category_name":85,"show_sort_weight":86,"slug":87},11,"Presentations",90,"presentations",{"id":89,"doc_module":22,"doc_module_name":25,"category_name":90,"show_sort_weight":91,"slug":92},12,"Resumes",80,"resumes",{"id":94,"doc_module":22,"doc_module_name":25,"category_name":95,"show_sort_weight":96,"slug":97},14,"Invoices",70,"invoices",{"id":99,"doc_module":22,"doc_module_name":25,"category_name":100,"show_sort_weight":101,"slug":102},15,"Posters",60,"posters",{"id":104,"doc_module":22,"doc_module_name":25,"category_name":105,"show_sort_weight":106,"slug":107},16,"Social Media",50,"social-media",{"id":109,"doc_module":22,"doc_module_name":25,"category_name":29,"show_sort_weight":110,"slug":111},17,40,"forms",{"id":113,"doc_module":22,"doc_module_name":25,"category_name":114,"show_sort_weight":115,"slug":116},18,"Letters",30,"letters",{"id":118,"doc_module":22,"doc_module_name":25,"category_name":119,"show_sort_weight":120,"slug":121},21,"Paper Templates",5,"papers-templates",{"id":123,"doc_module":22,"doc_module_name":25,"category_name":124,"show_sort_weight":4,"slug":125},158,"General","general-158",{"code":4,"msg":81,"data":127},{"doc_id":78,"user_id":128,"nickname":42,"user_avatar":129,"doc_module":22,"category_id":109,"category_name":29,"doc_title":10,"doc_description":12,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":30,"is_deleted":4,"is_public":22,"is_downloadable":22,"audit_status":22,"page_count":135,"language":136,"language_code":8,"site_id":7,"html_lang":8,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":12,"update_tm":140,"read_time":141},687197207919,"https://ap-avatar.wpscdn.com/avatar/a000253d6f5f7c60be?x-image-process=image/resize,m_fixed,w_180,h_180&k=1779446848396160552","Publication 502  \nMedical and Dental Expenses  \nFor use in preparing 2025 Returns  \n\n| |  |\n| --- | --- |\n| Get forms and other information faster and easier at: |  |\n| • [IRS.gov](IRS.gov) (English)\u003Cbr>• [IRS.gov/Spanish](IRS.gov/Spanish) (Español)\u003Cbr>• [IRS.gov/Chinese](IRS.gov/Chinese) (中文) | • [IRS.gov/Korean](IRS.gov/Korean) (한국어)\u003Cbr>• [IRS.gov/Russian](IRS.gov/Russian) (Pусский)\u003Cbr>• [IRS.gov/Vietnamese](IRS.gov/Vietnamese) (Tiếng Việt) |\n\n\n| Future Developments\u003Cbr>For the latest information about developments related to Pub. 502, such as legislation enacted after it was published, [go to](go to IRS.gov/Pub502)[ ](go to IRS.gov/Pub502)[IRS.gov/Pub502](go to IRS.gov/Pub502) . |\n| --- |\n| Reminders\u003Cbr>Photographs of missing children. The IRS is a proud partner with the National Center for Missing & Exploited Children® (NCMEC) . Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 800-THE-LOST (800-843-5678) if you recognize a child. |\n\nIntroduction  \nThis publication explains the itemized deduction for medical and dental expenses that you claim on Schedule A (Form 1040) . It discusses what expenses and whose expenses you can and can’t include in calculating the deduction. It explains how to treat reimbursements and how to figure the deduction. It also tells you how to report the deduction on your tax return and what to do if you sell medical property or receive damages for a personal injury.  \nMedical expenses include dental expenses, and in this publication the term “medical expenses” is often used to refer to medical and dental expenses.  \nYou can deduct on Schedule A (Form 1040) only the part of your medical and dental expenses that is more than 7.5% of your adjusted gross income (AGI) .  \nThis publication also explains how to treat impairment-related work expenses and health insurance premiums if you are self-employed.  \nPub. 502 covers many common medical expenses but not every possible medical expense. If you can’t find the expense you are looking for, refer to the definition of medical expenses under  What Are Medical Expenses, later.  \nSee How To Get Tax Help near the end of this publication for information about getting publications and forms.  \nComments and suggestions. We welcome your comments about this publication and suggestions for future editions.  \nYou can send us comments through  [IRS.gov/](IRS.gov/)[ ](IRS.gov/)[FormComments](FormComments. Or)[. Or](FormComments. Or), you can write to the Internal Revenue Service, Tax Forms and Publications, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224.  \nAlthough we can’t respond individually to each comment received, we do appreciate your feedback and will consider your comments and suggestions as we revise our tax forms, instructions, and publications. Don’t send tax questions, tax returns, or payments to the above address.  \nPublication 502 (2025) Catalog Number 15002Q  \nFeb 5, 2026 Department of the Treasury Internal Revenue Service [www.irs.gov](www.irs.gov)  \nGetting answers to your tax questions. If you have a tax question not answered by this publication or the How To Get Tax Help section at the end of this publication, goto the IRS Interactive Tax Assistant page at [IRS.gov/](IRS.gov/)[ ](IRS.gov/)[Help/ITA](Help/ITA where you can find topics by using the search)[ where you can find topics by using the search](Help/ITA where you can find topics by using the search)[ ](Help/ITA where you can find topics by using the search)[feature or viewing the categories listed.](feature or viewing the categories listed.)  \nGetting tax forms, instructions, and publications.  \nGo to [IRS.gov/Forms](IRS.gov/Forms) to download current and prior-year forms, instructions, and publications.  \nOrdering tax forms, instructions, and publications.  \n[Go to](Go to IRS.gov/OrderForms to order current)[ ](Go to IRS.gov/Order","cbCaicFboXIoZwRn","https://ap.wps.com/l/cbCaicFboXIoZwRn","pdf",1401964,27,"English","# Introduction\n# What Are Medical Expenses?\n# What Expenses Can You Include This Year?\n# Medical and Dental Expenses Deduction Rules\n# How to Get Tax Help","[{\"question\":\"What medical and dental expenses are generally included?\",\"answer\":\"Medical expenses include costs for diagnosis, treatment, prevention, and mitigation of disease, as well as equipment, supplies, and diagnostic devices used for those purposes. They also include insurance premiums covering medical care and certain transportation costs.\"},{\"question\":\"What threshold applies when deducting medical and dental expenses?\",\"answer\":\"You can deduct only the part of your medical and dental expenses that is more than 7.5% of your adjusted gross income (AGI).\"},{\"question\":\"Can I include payments for medical care I will receive in a future year?\",\"answer\":\"In general, you can include only medical and dental expenses you paid this year, not payments for care you will receive in a future year.\"}]","Publication 502 - Medical and Dental Expenses - For use in preparing 2025 Returns | PDF",1789788457,9]