Are prescription lenses and eye exam tax deductible

[symphani12]

I already have frames I need to put updated prescription lenses in them, I also need a new eye exam. I can't use my hra funds until may 2025. Can I pay out of pocket and deduct the expenses from my taxes next year?

[DoninGA]

Eye examinations, glasses, frames and lenses or contacts are a deductible medical expense.

Health care insurance premiums, including dental and vision insurance premiums, and other medical expenses that you paid with out of pocket funds and were not reimbursed are an eligible medical expense that you can deduct using Schedule A for itemized deductions. However, only your total medical expenses that are greater than 7.5% of your Adjusted Gross Income (AGI) can be deducted. Your total itemized deductions reported on Form 1040 Schedule A must be greater than the standard deduction for your filing status to have any tax benefit.

Standard deductions for 2024

Single - $14,600 add $1,850 if age 65 or older
Married Filing Separately - $14,600 add $1,550 if age 65 or older
Married Filing Jointly - $29,200 add $1,550 for each spouse age 65 or older
Head of Household - $21,900 add $1,950 if age 65 or older

[Opus 17]

Medical expenses you pay in 2024 can only be deducted on your 2024 tax return.  (And, because of how the deduction is limited, you may get no actual benefit, but that depends on your other tax situations.)  You can't shift the expense to another year.  And, if you expect to get reimbursed tax-free in 2025, you should not report the deduction at all since that would be double-dipping (getting a deduction and a tax-free reimbursement).