Are Prescription Sunglasses Tax Deductible?
Navigate the complexities of deducting prescription eyewear and vision care costs on your taxes. Gain clarity on what qualifies.
Tax deductions can reduce taxable income, and certain medical expenses may qualify. Many individuals wonder if prescription sunglasses, a common vision aid, are deductible. The Internal Revenue Service (IRS) provides guidelines for deductible medical expenses, including vision care. This article clarifies the deductibility of prescription sunglasses and other vision-related costs.
Understanding Deductible Medical Expenses
The Internal Revenue Service (IRS) defines medical expenses as costs paid for the diagnosis, cure, mitigation, treatment, or prevention of disease, or for treatments affecting any structure or function of the body. These expenses must primarily alleviate or prevent a physical or mental disability or illness. Payments for medical services from physicians, surgeons, and dentists are generally included.
Deductible medical expenses include fees for doctors, dentists, hospital care, and prescription medications. Costs for equipment, supplies, and diagnostic devices necessary for medical purposes are also eligible. However, not all health-related costs qualify. Expenses for general health, such as vitamins, cosmetic surgery not for medical reasons, or non-prescription medicines, are not deductible. Funeral expenses, toiletries, and trips solely for general health improvement are also excluded.
Prescription Sunglasses and Vision Care
Prescription sunglasses are deductible medical expenses because they are prescribed by a qualified eye care professional to correct vision. This prescription indicates a medical necessity, aligning with the IRS definition of treating a body function. The cost of both lenses and frames for prescription glasses is included.
Other deductible vision care expenses include routine eye exams for detecting and diagnosing eye conditions, contact lenses and their cleaning solutions, and medically necessary eye surgeries like LASIK or cataract surgery. Retain documentation such as prescriptions, receipts, and billing statements to support medical necessity and amounts paid. Non-prescription sunglasses are not deductible unless medically necessary.
Claiming the Medical Expense Deduction
To claim medical expense deductions, taxpayers must itemize on Schedule A (Form 1040), rather than taking the standard deduction. All itemized deductions must exceed the standard deduction for a tax benefit. Only unreimbursed medical and dental expenses exceeding 7.5% of your Adjusted Gross Income (AGI) are deductible. For example, if your AGI is $50,000, only expenses over $3,750 (7.5% of $50,000) are potentially deductible.
On Schedule A, taxpayers report their total qualified unreimbursed medical expenses. The form calculates the deductible amount after applying the AGI threshold. It is crucial to maintain meticulous records, including receipts, invoices, and prescription details, as these may be required for an IRS inquiry. Expenses must be paid within the tax year claimed.