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Medical expenses are the costs of diagnosis, cure, mitigation, treatment, or prevention of disease, and for the purpose of affecting any part or function of the body. These expenses include payments for legal medical services rendered by physicians, surgeons, dentists, and other medical practitioners. They include the costs of equipment, supplies, prescription drugs and diagnostic devices needed for these purposes. They include the costs of insurance paid by the taxpayer that pays for medical expenses. To be a part of itemized deductions the out of pocket medical expenses must be more than 7.5% of adjusted gross income.
lease of what? medical equipment - yes. personal residence - no.
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