Deductions & credits

Medical expenses in excess of 7.5% of AGI are deductible as itemized deductions. You would only itemize if your total deductions exceed the standard deduction for your filing status. If you file jointly, your standard deduction is $24,400 in 2019.

Only medical expenses that are paid out of pocket are deductible. Here are some things to keep in mind:

• You must claim any expenses the year you paid for them. If you paid by credit card, claim the expense in the year you charged it to your card, not in the year you paid the charge off.
• You must reduce your total medical expenses for the year by reimbursements from an insurance company or other agency, including Medicare. If the reimbursement is for services that are nondeductible, you must still claim the full amount of the reimbursement. If you pay for an expense this year and get reimbursed in a future year, the reimbursement is considered taxable income in the future year.
• If you pay any medical expenses from a Health Savings Account (HSA), Medical Savings Account (MSA), or Flexible Spending Account (FSA), you can’t include these payments when figuring your deduction.
• Make sure to keep any receipts from doctors and pharmacies, bank statements, and credit card statements showing where you paid for services, supplies, and any insurance premiums paid. 

You may claim 100% of medical expenses PAID in 2019, net any reimbursements in the same year. But any reimbursements received in 2020 must be included in gross income for tax year 2020.

You can include in medical expenses the cost of meals at a hospital or similar institution if a principal reason for being there is to get medical care. You can't include in medical expenses the cost of meals that aren't part of inpatient care.

You may be able to include in medical expenses the cost of lodging not provided in a hospital or similar institution. You can include the cost of such lodging while away from home if all of the following requirements are met.

1. The lodging is primarily for and essential to medical care.

2. The medical care is provided by a doctor in a licensed hospital or in a medical care facility related to, or the equivalent of, a licensed hospital.

3. The lodging isn't lavish or extravagant under the circumstances.

4. There is no significant element of personal pleasure, recreation, or vacation in the travel away from home.

The amount you include in medical expenses for lodging can't be more than $50 for each night for each person. You can include lodging for a person traveling with the person receiving the medical care. For example, if a parent is traveling with a sick child, up to $100 per night can be included as a medical expense for lodging. Meals aren't included.

Your additional travel expenses, such as airfare, are not deductible. Only transportation costs for the direct purpose of receiving the medical care are deductible. This would not apply in your case.

Qualified Medical Expenses