[url="http://www.irs.gov/taxtopics/page/0,,id%3D16230,00.html"]http://www.irs.gov/taxtopics/page/0,,id%3D16230,00.html[/url]
Quote:
Topic 502 - Medical and Dental Expenses
If you itemize your deductions on Schedule A of Form 1040 (PDF), you may be able to deduct expenses you paid that year for medical care (including dental) for yourself, your spouse, and your dependents. A deduction is allowed only for expenses paid for the prevention or alleviation of a physical or mental defect or illness. Medical care expenses include payments for the diagnosis, cure, mitigation, treatment, or prevention of disease, or treatment affecting any structure or function of the body. The cost of drugs is deductible only for drugs that require a prescription by a physician, except for insulin.
Medical expenses include fees paid to doctors, dentists, surgeons, chiropractors, psychiatrists, psychologists, and Christian Science practitioners. Also included are payments for hospital services, qualified long–term care services, nursing services, and laboratory fees.
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