Medical expenses, as defined by the IRS, are the costs of identifying and treating diseases or any part/function of the body. These expenses may include payments for medical services and the costs of equipment and supplies needed to treat a specific condition, not for general health. Premiums paid for insurance that cover the expenses of medical care are also included.
If a taxpayer did not claim as an itemized deduction a medical expense that would have been deductible in a prior year (usually 3 years from the date the original return was filed), an amended tax return (Form 1040X) for the prior year may be filed and a tax refund claimed. Unless deductible medical expenses exceed a specified percent of Adjusted Gross Income, there is no deduction available..
Many people do not realize that such items as contact lenses, bandages, and crutches; specific services such as acupuncture, lead-based paint removal, and physical examinations are also included. However the following are not considered deductible medical expenses: childcare services like babysitting, swimming lessons, or diaper service for a healthy child cosmetic surgery, hair removal, or nutritional supplements. Veterinary fees, unless it is for a guide dog or service animal, are also not included.