Did the 2025 IRS change the threshold or eligible expenses for deducting medical costs?

1. The rule that didn't move: 7.5% remains the floor

For tax year 2025 the IRS continues to instruct taxpayers that the medical expense itemized deduction applies only to the amount of qualifying unreimbursed expenses exceeding 7.5% of AGI, a standard stated both in Publication 502 and the Instructions for Schedule A (Form 1040) for 2025 ^{[1] [2]}. Multiple independent tax-prep resources echoed that unchanged threshold for 2025 filing, confirming the consistency between IRS primary guidance and industry guidance ^{[3] [5]}.

2. What the IRS lists as qualifying expenses — core rules unchanged

Publication 502 remains the authoritative IRS list explaining what is and is not deductible—expenses must be for diagnosis, cure, mitigation, treatment, prevention of disease or for treatments affecting body function, and only unreimbursed amounts count toward the deduction ^{[1] [6]}. The IRS FAQs on medical expenses also reiterate specific limits and examples (for instance, insulin exceptions and rules about over‑the‑counter items) and were updated in 2025, underscoring that definitional guidance is maintained in IRS materials ^[7].

3. Where claims of “expanded” eligible items come from and how to read them

Some non‑IRS articles and tax-advice sites referenced expansions or new inclusions—such as broader coverage for certain over‑the‑counter products or PPE—but those assertions often come from secondary interpretations or summaries rather than explicit new IRS rulemaking; when consulting these claims, taxpayers should cross‑check with Publication 502 and IRS FAQs because the IRS text is the controlling authority ^{[4] [1]}. Industry commentary can be useful for examples and planning, but it does not by itself change what the IRS treats as deductible.

4. Practical implications for taxpayers and preparers

Because the threshold stayed at 7.5% for 2025, itemizing to capture medical deductions remains viable only for taxpayers with unusually high unreimbursed medical costs relative to AGI; preparers and software remind filers that timing, reimbursements, HSAs/FSAs, and the self‑employed health insurance deduction can alter the deductible amount and must be reconciled with Schedule A instructions ^{[2] [8]}. Tax‑prep platforms and guides reiterate the necessity of itemizing and retaining receipts, and caution that reimbursed amounts cannot be double‑counted ^{[3] [9]}.

5. Limits of available reporting and what remains uncertain

The review of IRS Publication 502, Schedule A instructions, IRS FAQs, and major tax‑prep commentary found no IRS regulatory or statutory change in 2025 to the 7.5% floor or a definitive wholesale expansion of eligible expenses; reporting that suggests otherwise either cites non‑IRS summaries or interprets prior changes—readers should treat non‑IRS claims as secondary unless backed by updated IRS text ^{[1] [2] [4]}. If policymakers enact legislative changes or the IRS issues formal new guidance later in 2025 or 2026, those would supersede the materials reviewed here; this analysis is limited to the cited sources.

6. Bottom line with sources and next steps for taxpayers

The authoritative sourcing—IRS Publication 502 and the 2025 Schedule A instructions—shows no change to the 7.5% AGI threshold for deducting medical expenses in 2025, and taxpayers should rely on those documents for what counts as deductible medical and dental expenses while treating non‑IRS summaries as interpretive guidance ^{[1] [2]}. For anyone with substantial medical costs, the practical action is to gather receipts, review Publication 502’s examples, and consult a tax professional who will apply the existing 7.5% rule and the IRS’s definitions to their facts ^{[1] [6]}.