Can i claim out of pocket costs (10,000/year) for mandatory forensic drug testing x 5 yrs required to continue work as Registered nurse by liscensing board

[andi0]

diagnosed with addiction a chronic life threatening disease by medical staff from major hospital system includes therapists, psychiatrists and an Addictionist.  This recovery program is all out of pocket expense to the participant. Thank you

[TomK2023]

Yes.  "Qualified long-term care services are necessary diagnostic, preventive, therapeutic, curing, treating, mitigating, rehabilitative services, and maintenance and personal care services (defined later) that are: 1. Required by a chronically ill individual, and 2. Provided pursuant to a plan of care prescribed by a licensed health care practitioner."

In addition, in 2022, you can only deduct unreimbursed medical expenses that exceed 7.5% of your adjusted gross income (AGI), found on line 11 of your 2022 Form 1040.

For example, if your AGI is $50,000, the first $3,750 of qualified expenses (7.5% of $50,000) don't count. If you had $5,000 of unreimbursed medical expenses in 2022, you would only be able to deduct $1,250 on Schedule A.

IRS Pub. 502 Medical and Dental Expenses (Page 11)\