Maybe. While CPAP supplies are not directly included in the Internal Revenue Service's publication of eligible medical expenses, the IRS does list oxygen equipment used for breathing problems as a deductible expense
The use of distilled water would probably need to be prescribed by your physician.
To benefit from medical expense deductions, your total itemized deductions — deductible medical expenses, state and local taxes, home mortgage interest and charitable contributions — must be greater than your available standard deduction.
In addition, you can only deduct unreimbursed medical expenses that exceed 7.5% of your adjusted gross income (AGI), found on line 11 of your 2023 Form 1040.
For example, if your AGI is $50,000, the first $3,750 of qualified expenses (7.5% of $50,000) don't count. If you had $5,000 of unreimbursed medical expenses in 2023, you would only be able to deduct $1,250 on Schedule A.
Medical, dental, and vision expenses are reported on Schedule A and entered in the Deductions & Credits section.
- With your return open, search for Schedule A and then select the Jump to link in the search results.
- Enter your medical expenses, starting with prescriptions, on the following screens.
IRS Pub. 502 - Medical and Dental Expenses
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