Tax Deductions for Medical Expenses: Key Insights from Kiplinger

In a recent edition of the “Ask the Editor” series, Joy Taylor, Editor of The Kiplinger Tax Letter, addressed pressing questions about tax deductions related to medical expenses. This week, she provided detailed responses to nine inquiries, clarifying what can and cannot be deducted under current tax laws.

Understanding Medical Expense Deductions

The first question focused on whether individuals who claim the standard deduction can also write off medical expenses. Taylor clarified that it is not possible to do both. Medical expenses must be itemized using Schedule A of Form 1040. Taxpayers must choose between claiming the standard deduction or itemizing their deductions; they cannot take both.

Another inquiry addressed the deductibility of Medicare premiums. Taylor confirmed that those who itemize can deduct qualifying medical expenses exceeding 7.5% of their adjusted gross income. This includes unreimbursed costs for oneself, a spouse, or dependents, and applies to various medical services and treatments.

Long-Term Care and Other Key Medical Expenses

Questions regarding long-term care were also prominent. Taylor explained that unreimbursed costs for long-term-care services, such as assisted living or nursing home expenses, are deductible if the care is medically necessary for individuals who are chronically ill. To qualify, a licensed healthcare practitioner must certify the chronic illness, which may involve difficulty performing daily activities or the need for substantial supervision.

Additionally, she addressed the deductibility of long-term-care insurance premiums. These premiums can be written off by itemizers, subject to age-based limits. As of 2025, those aged 71 or older can deduct up to $6,020 per person, while younger filers have different caps ranging from $480 to $4,810, depending on their age.

Taylor also confirmed that the costs associated with drug rehabilitation programs are deductible. Expenses for treatment of drug use or alcoholism qualify as medical expenses. However, she noted that costs for diet foods or weight-loss supplements do not receive the same tax benefits.

In a more specialized inquiry, a reader asked about the deductibility of expenses related to service animals. Taylor stated that costs incurred for a service dog, including purchase, training, and veterinary care, are deductible if the animal assists with a physical disability. Similarly, emotional support animals may also qualify for deductions, provided they serve a medical purpose.

Questions about purchasing medicine from abroad and abortion procedures were also addressed. Taylor indicated that while most foreign medications are not deductible, expenses for legally imported drugs may qualify. In terms of abortion costs, they can be deducted if the procedure is performed legally and necessary travel expenses are accounted for as well.

The insights provided by Joy Taylor in this Q&A serve as a valuable resource for taxpayers navigating complex medical expense deductions. For further information on qualifying medical expenses, readers are encouraged to consult IRS Publication 502.

As part of this ongoing series, subscribers to The Kiplinger Tax Letter can continue to submit questions on tax-related topics. The publication aims to clarify tax policies and provide informed guidance to its readers, ensuring they are well-prepared for tax season.