What Medical Expenses Are Not Tax Deductible?

While the tax code allows for the deduction of many costs associated with diagnosing, treating, and preventing illness, numerous common expenses are explicitly disallowed. The Internal Revenue Service (IRS) maintains specific rules that disqualify certain categories of spending, from general wellness products to elective cosmetic procedures.

The Adjusted Gross Income Threshold

A primary reason many taxpayers cannot deduct their medical expenses is a specific calculation. The IRS only permits the deduction of qualified, unreimbursed medical costs that exceed 7.5% of a taxpayer’s Adjusted Gross Income (AGI). This 7.5% figure acts as a floor, meaning only the portion of expenses above this amount is deductible.

This threshold often prevents taxpayers from claiming a deduction. For instance, a taxpayer with an AGI of $60,000 has a threshold of $4,500. If this individual incurred $5,000 in qualified medical expenses, they could only deduct $500. If their total expenses were $4,000, they would not be able to deduct anything, as the costs do not surpass the AGI threshold.

To claim this deduction, a taxpayer must also itemize deductions on Schedule A of Form 1040. With the standard deduction having been increased, many find their total itemized deductions do not exceed their available standard deduction. For the 2025 tax year, the standard deduction is $15,000 for single filers and $30,000 for those married filing jointly.

Non-Deductible General Health and Wellness Expenses

The IRS draws a clear line between expenses for treating a specific medical condition and those for maintaining general health. Costs that are merely beneficial to your overall well-being are not deductible, as they do not target a diagnosed illness.

The cost of a gym, health club, or spa membership is a personal expense for general fitness, not a medical treatment. Similarly, the cost of vitamins, nutritional supplements, and herbal remedies cannot be deducted when taken to maintain general health. The same logic applies to diet food and health beverages unless recommended by a physician to treat a specific diagnosed condition.

Weight-loss programs also fall into this non-deductible category when undertaken for appearance or general health. If a physician diagnoses a specific disease, such as obesity or heart disease, and prescribes a weight-loss program as treatment, the costs may become deductible. Without this direct link, the expense remains a personal, non-deductible cost.

Ineligible Cosmetic and Personal Care Procedures

Expenses for procedures and products that primarily serve to improve one’s appearance are not deductible. The IRS specifically disallows deductions for elective cosmetic surgery and other treatments that do not meaningfully promote the proper function of the body or treat a disease.

Examples of non-deductible cosmetic procedures include face-lifts, liposuction, hair transplants, and hair removal. Teeth whitening is also considered a cosmetic procedure and its cost cannot be included in medical expense deductions.

An exception exists for cosmetic surgery that is reconstructive. A procedure is deductible if it is necessary to improve a deformity arising from a congenital abnormality, a personal injury, or a disfiguring disease. For instance, breast reconstruction surgery after a mastectomy is a deductible medical expense.

Expenses Reimbursed or Paid with Pre-Tax Funds

You cannot deduct an expense that you did not pay for with your own after-tax money. This prevents a “double benefit,” where an expense is paid with tax-advantaged funds and then also deducted. Any medical cost paid for or reimbursed by another party is not deductible.

This rule most commonly applies to expenses covered by an insurance plan. If your health insurance provider pays a doctor or reimburses you for a medical bill, that amount cannot be included in your medical expense deduction. The same is true for costs paid by an employer through a Health Reimbursement Arrangement (HRA).

Expenses paid directly from tax-advantaged health accounts like a Health Savings Account (HSA) or a Flexible Spending Arrangement (FSA) are not deductible. Contributions to these accounts are made with pre-tax dollars, providing the tax benefit upfront. Therefore, the same expense cannot be claimed again as an itemized deduction.

Other Common Non-Deductible Costs

Over-the-counter medications are not deductible unless they are prescribed by a doctor. This includes common pain relievers, cold medicines, and allergy pills purchased without a prescription. The only non-prescription drug explicitly allowed by the IRS is insulin.

The IRS also disallows several other common costs, including:

• Funeral, burial, or cremation expenses.
• Everyday personal care items such as toothpaste, soap, and cosmetics.
• Maternity clothes and diapers.
• Expenses for illegal operations or treatments.