Is FDA-approved low level light therapy/LLLT a qualified medical expense?

[Laurelflame]

I purchased an FDA-approved iRestore for a chronic, severe, medically-documented case of seborrheic dermatitis for $588.98, $639.35 in total (CA state tax ($35.04), CA county tax ($1.46), San Francisco County district tax SP ($8.03), and Orange Co local tax SL ($5.84)), to help reduce inflammation. Is this tax-deductible as a medical expense, and if so, does it require anything and would I hypothetically enter the pre-tax amount of $588.98 or $639.35, the full price/total after taxes?

[BrittanyS · Accepted solution]

Yes, the complete cost of $639.35 can be included as qualified medical expense.  Per the IRS qualifications, "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."

Medical expenses are limited to 7.5% of adjusted gross income and claimed on the Schedule A through itemization.  

See the following websites for additional information:

• FAQ qualified medical expenses
• Publication 502
• What are itemized deductions?