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You can include in medical expenses the amount you pay for eye surgery to treat defective vision, such as laser eye surgery or radial keratotomy.
Yes, if you are able to use the Itemized Deduction instead of the Standard Deduction then you can claim the eye surgery as a medical expense.
Please be aware, you can only deduct the portion of medical expenses that exceed 7.5% of your adjusted gross income (AGI) for 2021.
Standard deductions for 2021
Please see What's my standard deduction for 2021? for additional information.
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