IRS Publication 502: Medical and Dental Expenses

Tier 1: Established: peer-reviewed research or government health authority
Publisher: Internal Revenue Service (IRS) · Published: September 17, 2026 · Accessed: September 17, 2026

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Claims this source supports

• IRS Publication 502 defines medical expenses as the costs of diagnosis, cure, mitigation, treatment, or prevention of disease and for the purpose of affecting any part or function of the body, including the costs of equipment, supplies, and diagnostic devices needed for those purposes.
• Publication 502 states that medical care expenses must be primarily to alleviate or prevent a physical or mental disability or illness, and do not include expenses that are merely beneficial to general health.
• Publication 502 notes that the timing rule for including an expense on Schedule A is not the rule for determining whether an expense can be reimbursed by a flexible spending arrangement (FSA), so FSA eligibility and the itemized deduction are not the same test.
• Publication 502 points readers to Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans, for HSA rules.