What Is the Medical Expense Deduction?

You can deduct qualifying medical and dental expenses that exceed 7.5% of your AGI — but only if you itemize. This includes costs like doctor visits, prescriptions, surgery, and health insurance premiums you paid out of pocket. Cosmetic procedures generally don't qualify. If you have a Health Savings Account (HSA), using it for medical costs is an even better tax strategy. The high 7.5% threshold means only people with large medical bills typically benefit from this deduction.