Is Sunscreen a Tax-Deductible Medical Expense?

The Internal Revenue Service (IRS) permits taxpayers to deduct certain medical expenses. These deductions are subject to specific rules and limitations. While many common items are considered personal expenses, some, like sunscreen, might become deductible under particular circumstances. This guide explores the criteria for medical expense deductions and how sunscreen could potentially fit within these guidelines.

General Rules for Medical Expense Deductions

The IRS defines medical expenses as costs for the diagnosis, cure, mitigation, treatment, or prevention of disease. This also includes expenses to affect any body structure or function. Allowable costs cover payments for medical services from physicians, surgeons, dentists, and other licensed practitioners, plus certain equipment, supplies, and diagnostic devices.

To claim a deduction for medical expenses, taxpayers must itemize their deductions on Schedule A (Form 1040). Only the amount of unreimbursed medical expenses exceeding 7.5% of your Adjusted Gross Income (AGI) can be deducted. This threshold applies to expenses paid for yourself, your spouse, and your dependents. Expenses for general health improvement or cosmetic procedures not for medical reasons do not qualify for deduction.

Sunscreen as a Qualified Medical Expense

Sunscreen is typically considered a personal expense and not deductible for tax purposes. However, it can qualify as a medical expense when its use is medically necessary, such as part of a prescribed treatment plan for a diagnosed medical condition.

For sunscreen to be deductible, it usually requires a physician’s prescription or a clear medical necessity directly linked to a specific condition. Examples include severe photosensitivity, a history of skin cancer, or certain autoimmune diseases like lupus, where sun exposure can significantly exacerbate symptoms or pose a serious health risk.

The IRS distinguishes between sunscreen used for general protection and sunscreen used to prevent or mitigate a diagnosed medical condition. Sunscreen with an SPF of 15 or higher and broad-spectrum (protecting against both UVA and UVB rays) is generally considered eligible if medically necessary. Without a specific medical directive, sunscreen remains a non-deductible personal hygiene item.

Documentation for Medical Expenses

Maintaining thorough and accurate records is paramount when deducting medical expenses, including those for sunscreen. Taxpayers must retain detailed receipts that clearly show the amount paid, the date of purchase, and the item or service received. These records substantiate the expense in the event of an IRS inquiry.

For sunscreen, robust documentation of medical necessity is crucial. This includes a written statement or prescription from a physician specifically identifying the medical condition that necessitates the use of sunscreen. The documentation should explicitly link the sunscreen purchase to the treatment or prevention of that diagnosed condition. While these documents are not submitted with the tax return, they must be kept with your tax records for a period of several years, as the IRS may request them for verification.

How to Claim Medical Expense Deductions

Qualified medical expenses are claimed as an itemized deduction on Schedule A (Form 1040). Taxpayers must first gather all eligible medical expenses for the year, including qualifying sunscreen costs. The total is then entered on the appropriate line of Schedule A.

The next step involves calculating 7.5% of your Adjusted Gross Income (AGI) and subtracting this amount from your total qualified medical expenses. Only the remaining sum, if any, is deductible. It is important to note that itemizing deductions, including medical expenses, only provides a tax benefit if the total of all itemized deductions exceeds the standard deduction amount for your filing status. Therefore, taxpayers should compare their total itemized deductions to the standard deduction to determine which option yields a greater tax savings. All supporting documentation should be retained for audit purposes.