Are the fees paid to a concierge medical practice deductible as a medical expense?

[katherinemkasten]

My doctor charges an annual fee to be part of her medical practice. Is this fee deductible as a medical expense?

[IreneS · Accepted solution]

UPDATED FOR TAX YEAR 2019

Yes - it is considered a medical expense as long as you get some medical services for the fee.

The IRS says retainers may be deductible -- or a legitimate expense for a health savings account -- depending on what you get for your money. If your fee pays for you to get a physical once or twice a year, plus ready access in emergencies, then you're paying for deductible services and the retainer is also deductible.

If all you get is access, and the fee doesn't pay for any services, you won't be able to take the deduction.  If part of the fee is for services, that part is deductible.

[Edited | 4/6/2020 |  11:32am PDT]

[befoundbyme]

For an individual tax filer, single, who is itemizing, What is not clear is where on the tax filing are these fees reported? Are they considered medical insurance? Exactly where in TT Premier is this fee reported? Tks

[JamesG1]

Report the expense at the screen Tell us about anything spent on medical professionals under Deductions and Credits and Medical Expenses.

IRS Publication 502 (page 2) states:

What Are Medical Expenses? 

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, and diagnostic devices needed for these purposes. 

Medical care expenses must be primarily to alleviate or prevent a physical or mental disability or illness. They don't include expenses that are merely beneficial to general health, such as vitamins or a vacation.

@befoundbyme