Can I Write Off Chiropractic Care on Taxes?
Understand the IRS criteria for treating chiropractic care as a deductible medical expense and the process for claiming it when you file your taxes.
The Internal Revenue Service (IRS) allows for the deduction of certain medical expenses, and chiropractic services can fall into this category. Understanding the specific rules is necessary to determine if your chiropractic costs are eligible for a tax deduction on your federal tax return.
Qualification Requirements for Deducting Chiropractic Care
You can deduct payments for chiropractic care on your federal income tax return, but specific conditions must be met. The primary rule, outlined in IRS Publication 502, is that the treatment must be for the diagnosis, cure, mitigation, or treatment of a specific medical condition. This means services for a diagnosed issue like sciatica or chronic migraines are eligible. Treatments for general health, such as maintenance adjustments without a specific medical complaint, are not deductible.
A requirement for deducting any medical expense is the Adjusted Gross Income (AGI) threshold. You can only deduct the amount of your total qualified medical expenses that exceeds 7.5% of your AGI. For example, if your AGI is $60,000, the 7.5% threshold is $4,500. If your total unreimbursed medical expenses for the year were $6,000, you could deduct $1,500. If your total expenses were $4,000, you would not be able to deduct any of them.
Beyond the adjustment itself, other related costs may also be deductible. Payments for diagnostic services ordered by a chiropractor, such as X-rays needed to identify a spinal issue, qualify as medical expenses. Transportation costs to and from your chiropractic appointments are also deductible. You can track your actual expenses for gas and oil or use the standard medical mileage rate, which is 21 cents per mile for 2025.
Certain expenses related to chiropractic visits are excluded from the deduction. You cannot deduct payments for nutritional supplements, vitamins, or wellness products sold by your chiropractor unless they are prescribed to treat a specific medical condition diagnosed by a physician. Any portion of your costs that was reimbursed by your insurance provider or paid for using funds from a Health Savings Account (HSA) or Flexible Spending Account (FSA) cannot be deducted, as that would result in a double tax benefit.
Required Documentation and Record Keeping
To support a deduction for chiropractic care, you must maintain records. The IRS requires proof of the expenses you claim, and without proper documentation, your deduction could be disallowed in an audit. Keep all itemized invoices from your chiropractor’s office that show the date of service, the specific treatment received, and the cost.
Your records should substantiate the medical necessity of the treatment. An invoice that simply says “adjustment” may not be sufficient if questioned. It is helpful to have a letter from the chiropractor that outlines the specific medical condition being treated, such as chronic lower back pain. This documentation helps distinguish the care from non-deductible general wellness visits.
Throughout the year, you should have a system for tracking all your medical expenses, not just chiropractic care. This includes co-pays, prescription costs, and dental visits, as these all count toward meeting the 7.5% AGI threshold. Using a dedicated folder or a spreadsheet can help you aggregate these costs. Retain canceled checks, credit card statements, and receipts from all medical providers.
How to Claim the Deduction on Your Tax Return
Claiming a deduction for chiropractic care requires you to itemize deductions on your tax return instead of taking the standard deduction. You should only do this if your total itemized deductions are greater than the standard deduction. For the 2025 tax year, the standard deduction is $15,000 for single filers and $30,000 for married couples filing jointly.
The process of claiming the deduction takes place on Schedule A (Form 1040), Itemized Deductions. You will first report your total unreimbursed medical expenses for the year on this form. This total should include all qualifying costs, such as payments to chiropractors, doctors, and dentists. After listing your total medical expenses, the form guides you through the AGI limitation. You will enter your Adjusted Gross Income, multiply it by 7.5%, and subtract that result from your total medical expenses. The final positive number is the amount of your deductible medical expense.