On the contrary, you can deduct and I quote, "What OTC medical supplies are deductible? Nonprescription items such as contact lens cleaner, saline, bandages, crutches, thermometers, or blood sugar meters and test strips are deductible if they are related to medical care for a health condition. " AND "Tax-deductible medical expenses are only items that are used primarily to alleviate or prevent a specific health condition.
However, vitamins and supplements are deductible when specifically recommended by a medical professional as a treatment for a diagnosed medical condition—for example, iron supplements to treat anemia or vitamin D to treat low vitamin D status."
"Medical expenses are things you paid for during the year that relate to the diagnosis, management, treatment, or prevention of disease."
Of course the IRS changes things constantly and there are varying opinions, but if, as the IRS says, a vitamin or OTC item is recommended by your doctor for a condition, not just for your comfort or well-being, then eye drops SHOULD be deductible, if they are used for a medical condition you are being treated for. I say SHOULD, but ask two tax agents and neither will agree.
