Table of Contents
Standard mileage rate. The standard mileage rate allowed for operating expenses for a car when you use it for medical reasons is:
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19 cents per mile from January 1–June 30, and
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27 cents per mile from July 1–December 31, 2008.
See Transportation under What Medical Expenses Are Includible.
Diagnostic medical tests. The following medical procedures and devices have been determined to be medical expenses:
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An annual physical examination.
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A full-body electronic scan.
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A pregnancy test kit.
Photographs of missing children. The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 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 1-800-THE-LOST (1-800-843-5678) if you recognize a child.
This 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 cannot include in figuring 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.
Medical expenses include dental expenses, and in this publication the term “medical expenses” is often used to refer to medical and dental expenses.
You can deduct only the part of your medical and dental expenses that is more than 7.5% of your adjusted gross income. If your medical and dental expenses are not more than 7.5% of your adjusted gross income, you cannot claim a deduction.
This publication also explains how to treat impairment-related work expenses, health insurance premiums if you are self-employed, and the health coverage tax credit that is available to certain individuals.
Pub. 502 covers many common medical expenses but not every possible medical expense. If you cannot find the expense you are looking for, refer to the definition of medical expenses under What Are Medical Expenses.
See How To Get Tax Help near the end of this publication for information about getting publications and forms.
Internal Revenue Service
Individual Forms and Publications Branch
SE:W:CAR:MP:T:I
1111 Constitution Ave. NW, IR-6526
Washington, DC 20224
Internal Revenue Service
1201 N. Mitsubishi Motorway
Bloomington, IL 61705-6613
Publication
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969 Health Savings Accounts and Other Tax-Favored Health Plans
Forms (and Instructions)
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1040 U.S. Individual Income Tax Return
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Schedule A (Form 1040) Itemized Deductions
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8853 Archer MSAs and Long-Term Care Insurance Contracts
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8885 Health Coverage Tax Credit
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