Medical Expense Tax Deduction: Do You Qualify in 2026?
Updated September 2026 · 7 min read
If you had a big medical year — major surgery, ongoing treatment, expensive dental work, or a combination of health expenses — you might be able to deduct some of those costs on your federal tax return. But the medical expense deduction has a high bar to clear, and it only helps if you itemize. Here is how to know if you qualify.
The 7.5% AGI Floor
Under IRC Section 213, you can deduct unreimbursed medical and dental expenses that exceed 7.5% of your Adjusted Gross Income (AGI). This floor means only the amount above the threshold is potentially deductible — not the full amount you spent.
For example, if your AGI is $80,000, your floor is $6,000 (7.5% of $80,000). If you had $12,000 in qualifying medical expenses, only $6,000 ($12,000 minus $6,000) is potentially deductible.
Run your numbers with our Medical Expense Tax Deduction Calculator to see if itemizing helps you.
You Must Itemize to Benefit
The medical expense deduction only helps if your total itemized deductions (medical expenses above the floor, plus SALT, mortgage interest, charitable donations, etc.) exceed the standard deduction. For 2026, the standard deduction is approximately $15,700 for single filers, $31,400 for married filing jointly, and $23,550 for head of household.
This means the medical deduction primarily benefits people who had catastrophic medical expenses, already itemize due to mortgage interest or state taxes, or have a lower income (which lowers the 7.5% floor).
What Medical Expenses Qualify?
The IRS defines qualifying expenses broadly. They include:
- Health insurance premiums you paid with after-tax dollars (not pre-tax payroll deductions)
- Doctor, specialist, and hospital charges not covered by insurance
- Prescription medications
- Dental treatment — fillings, crowns, braces, dentures
- Vision care — exams, glasses, contacts, LASIK
- Mental health services — therapy, counseling, psychiatric care
- Medical equipment — wheelchairs, hearing aids, blood sugar monitors
- Medical transportation — IRS medical mileage rate (currently 21 cents per mile), parking, tolls, ambulance
- Long-term care insurance premiums (subject to age-based limits)
- Certain home improvements made for medical reasons (ramps, widened doorways)
What Does NOT Qualify?
- Cosmetic surgery (unless medically necessary)
- Gym memberships and general fitness expenses
- Non-prescription supplements and vitamins (with limited exceptions)
- Funeral expenses
- Over-the-counter medicines not prescribed by a doctor (some exceptions apply)
Strategy: Bunch Expenses Into One Year
Because of the 7.5% floor, it often makes sense to schedule elective medical expenses (dental work, vision correction, planned procedures) in the same calendar year to exceed the threshold. This bunching strategy can turn a non-deductible set of expenses spread across two years into a meaningful deduction concentrated in one year.
Pair this with our HSA Calculator to see if pre-tax HSA contributions are a better tax strategy for your situation.
Sources: IRS, CMS, KFF, Healthcare.gov. This article is for educational purposes only and does not constitute tax, legal, financial, or medical advice.