Keep Factually independent
Whether you agree or disagree with our analysis, these conversations matter for democracy. We don't take money from political groups - even a $5 donation helps us keep it that way.
What are the qualifying medical expenses for tax deductions in 2026?
Executive Summary
For tax year 2026, taxpayers may deduct unreimbursed medical and dental expenses that exceed 7.5% of adjusted gross income (AGI) when they itemize on Schedule A; that baseline rule is consistent across IRS guidance and the tax‑advice outlets reviewed [1] [2]. Qualifying expenses broadly include payments for diagnosis, treatment, and prevention of disease—doctor and hospital fees, prescription drugs (including insulin), medical equipment, certain long‑term‑care and insurance premiums, transportation for medical care, and doctor‑prescribed programs—while common exclusions include over‑the‑counter medicines, cosmetic procedures for appearance only, and any amounts reimbursed by insurance or tax‑advantaged accounts [1] [3] [4]. This analysis extracts the key claims from the supplied summaries, compares them to IRS Publication 502 and multiple tax guides, and highlights areas where vendors add examples or emphasize practical filing decisions for 2026 [1] [2] [4].
1. What every taxpayer must know: The hard legal baseline that controls deductions
IRS Publication 502 provides the authoritative framework taxpayers must follow: medical and dental expenses are deductible only to the extent they exceed 7.5% of AGI, they must be unreimbursed, and they must be paid in the tax year claimed [1]. Publication 502 defines qualifying costs as those incurred for the diagnosis, cure, mitigation, treatment, or prevention of disease, or for treatments affecting the structure or function of the body, and it lists specific categories such as payments to licensed health practitioners, hospital and nursing‑home costs (with lodging limits), prescription medicines, and capital home modifications for medical necessity [1]. Tax guides and articles echo this baseline and reiterate that itemizing only makes sense if total itemized deductions exceed the standard deduction, a practical decision many preparers must evaluate each year [5] [6].
2. A long examples list: What reputable guides and the IRS agree are deductible
Multiple sources compile overlapping lists of deductible items that mirror Publication 502’s scope: physician and hospital fees, prescription drugs and insulin, dental work, eyeglasses and contact lenses, hearing aids, prosthetics, medical equipment such as wheelchairs and crutches, and transportation expenses to obtain medical care [2] [1] [4]. They also include premiums for medical and qualified long‑term‑care insurance paid with after‑tax dollars, certain residential care when primarily for medical reasons, fertility treatments like IVF, smoking‑cessation and doctor‑prescribed weight‑loss programs, and service animals or guide dogs [1] [2]. These convergent lists show that practical coverage is broad but always conditioned on the unreimbursed and AGI‑threshold rules [3] [4].
3. Clear exclusions and common taxpayer pitfalls: What will not pass muster
All sources consistently flag nonprescription medicines (except insulin), general wellness costs like gym memberships, cosmetic surgery for appearance only, personal hygiene items, and expenses reimbursed by insurance, HSAs, FSAs, or other pre‑tax accounts as non‑deductible [1] [2] [4]. Guides emphasize subtle pitfalls: lodging for medical care is limited (the IRS sets a dollar limit per night), home improvements are deductible only for the portion that does not increase property value, and transportation must be primarily for medical care to qualify [1] [4]. Taxpayers who mix medical and nonmedical purposes—for example, treatments partly cosmetic or travel partly vacation—must allocate costs carefully, because improper claims are common audit triggers [1] [3].
4. Differences in emphasis among IRS, consumer sites, and tax newsletters — and why they matter
IRS Publication 502 is prescriptive and technical, focusing on definitions, limits, and precise rules such as lodging caps and capital‑improvement treatment; consumer sites like NerdWallet, TurboTax, and OurTaxPartner translate those rules into practical item lists and real‑world examples to help non‑experts identify deductible items [1] [2] [4]. Tax newsletters and commercial summaries may highlight planning angles—such as timing payments to maximize the year you cross the 7.5% AGI threshold or how insurance reimbursements and HSAs interact—while IRS materials do not provide planning advice but set enforceable rules [3] [7]. The divergence matters because accuracy in claiming items depends on reading the IRS rules, while ease of identification benefits from consumer‑oriented translations [6] [2].
5. Practical filing takeaways and where to look next for confirmation
For 2026 filing decisions, taxpayers should compile unreimbursed medical bills, verify whether amounts exceed 7.5% of AGI, and retain receipts showing primary medical purpose; only the excess is deductible on Schedule A [1] [5]. Consult IRS Publication 502 for authoritative definitions, lodging and insurance‑premium limits, and examples [1]. Use consumer guides for checklists and real‑world examples but cross‑check any ambiguous items—cosmetic vs. reconstructive surgery, OTC items with a prescription, or mixed‑purpose travel—against IRS rules before claiming [2] [4].