Table of Contents

• Publication 502 - Introductory Material
  • What's New
  • Reminder
  • Introduction
    • Tax questions.
    • Ordering forms and publications.
  • Useful Items - You may want to see:
• Publication 502 - Main Contents
  • What Are Medical Expenses?
  • What Expenses Can You Include This Year?
    • Community property states.
  • How Much of the Expenses Can You Deduct?
  • Whose Medical Expenses Can You Include?
    • What if the decedent's return had been filed and the medical expenses were not included?
    • What if you pay medical expenses of a deceased spouse or dependent?
  • What Medical Expenses Are Includible?
    • Abortion
    • Acupuncture
    • Alcoholism
    • Ambulance
    • Artificial Limb
    • Artificial Teeth
    • Autoette
    • Bandages
    • Breast Reconstruction Surgery
    • Birth Control Pills
    • Braille Books and Magazines
    • Capital Expenses
    • Car
    • Chiropractor
    • Christian Science Practitioner
    • Contact Lenses
    • Crutches
    • Dental Treatment
    • Diagnostic Devices
    • Disabled Dependent Care Expenses
    • Drug Addiction
    • Drugs
    • Eyeglasses
    • Eye Surgery
    • Fertility Enhancement
    • Founder's Fee
    • Guide Dog or Other Animal
    • Health Institute
    • Health Maintenance Organization (HMO)
    • Hearing Aids
    • Home Care
    • Home Improvements
    • Hospital Services
    • Insurance Premiums
    • Laboratory Fees
    • Lead-Based Paint Removal
    • Learning Disability
    • Legal Fees
    • Lifetime Care—Advance Payments
    • Lodging
    • Long-Term Care
    • Meals
    • Medical Conferences
    • Medical Information Plan
    • Medical Services
    • Medicines
    • Mentally Retarded, Special Home for
    • Nursing Home
    • Nursing Services
    • Operations
    • Optometrist
    • Organ Donors
    • Osteopath
    • Oxygen
    • Prosthesis
    • Psychiatric Care
    • Psychoanalysis
    • Psychologist
    • Special Education
    • Sterilization
    • Stop-Smoking Programs
    • Surgery
    • Telephone
    • Television
    • Therapy
    • Transplants
    • Transportation
    • Trips
    • Tuition
    • Vasectomy
    • Vision Correction Surgery
    • Weight-Loss Program
    • Wheelchair
    • Wig
    • X-ray
  • What Expenses Are Not Includible?
    • Baby Sitting, Childcare, and Nursing Services for a Normal, Healthy Baby
    • Controlled Substances
    • Cosmetic Surgery
    • Dancing Lessons
    • Diaper Service
    • Electrolysis or Hair Removal
    • Flexible Spending Account
    • Funeral Expenses
    • Future Medical Care
    • Hair Transplant
    • Health Club Dues
    • Health Coverage Tax Credit
    • Health Savings Accounts
    • Household Help
    • Illegal Operations and Treatments
    • Insurance Premiums
    • Maternity Clothes
    • Medical Savings Account (MSA)
    • Medicines and Drugs From Other Countries
    • Nonprescription Drugs and Medicines
    • Nutritional Supplements
    • Personal Use Items
    • Swimming Lessons
    • Teeth Whitening
    • Veterinary Fees
    • Weight-Loss Program
  • How Do You Treat Reimbursements?
    • Insurance Reimbursement
  • How Do You Figure and Report the Deduction on Your Tax Return?
    • What Tax Form Do You Use?
    • How Do You Figure Your Deduction?
  • Sale of Medical Equipment or Property
    • Determining gain.
  • Damages For Personal Injuries
  • Impairment-Related Work Expenses
  • Health Insurance Costs for Self-Employed Persons
  • Health Coverage Tax Credit
    • Eligible Individual
    • Qualifying Family Member
    • Qualified Health Insurance
    • Nonqualified Health Insurance
    • Eligible Coverage Month
    • How To Report
    • Refundable and Advanceable
  • How To Get Tax Help
• Publication 502 - Additional Material
• Index