Medical Expense Deduction Calculator 2025 β 7.5% AGI Floor
Calculate your deductible medical expenses after the 7.5% AGI floor. See how much you can deduct and how much it saves in federal taxes.
$
$
Unreimbursed out-of-pocket expenses $
Mortgage interest, SALT, charitable, etc. $0
Deductible Medical Expenses
$0
AGI Floor (7.5%)
$0
Tax Savings
β
Should Itemize?
Medical Deduction Calculation
How to Use This Medical Expense Deduction Calculator
Enter your AGI, total unreimbursed medical expenses, and other itemized deductions. The calculator applies the 7.5% AGI floor to find your deductible medical expenses, then checks whether your total itemized deductions exceed the standard deduction.
The Formula
AGI Floor = AGI Γ 7.5%
Deductible Medical = max(0, Total Medical Expenses β AGI Floor)
Total Itemized = Other Itemized + Deductible Medical
Tax Savings = max(0, Total Itemized β Standard Deduction) Γ Marginal Rate
Deductible Medical = max(0, Total Medical Expenses β AGI Floor)
Total Itemized = Other Itemized + Deductible Medical
Tax Savings = max(0, Total Itemized β Standard Deduction) Γ Marginal Rate
Example
Single filer, AGI $70,000, medical expenses $8,000:
AGI floor: $70,000 Γ 7.5% = $5,250
Deductible medical: $8,000 β $5,250 = $2,750
Other itemized: $10,000 + $2,750 = $12,750
Standard deduction: $15,000
Recommendation: Take standard deduction (itemized is less)
Tax savings from medical: $0 (doesn't push past standard deduction alone)
AGI floor: $70,000 Γ 7.5% = $5,250
Deductible medical: $8,000 β $5,250 = $2,750
Other itemized: $10,000 + $2,750 = $12,750
Standard deduction: $15,000
Recommendation: Take standard deduction (itemized is less)
Tax savings from medical: $0 (doesn't push past standard deduction alone)
Extended
Eligible Medical Expense Checklist
Complete list of qualifying medical expenses and documentation requirements
Eligible Medical Expense Checklist
Qualifying Medical Expenses
Medical Care
- Doctor, dentist, and hospital visits
- Prescription medications (not over-the-counter unless prescribed)
- Mental health counseling and psychiatric care
- Physical therapy and chiropractic care
- Surgery (including weight loss surgery if medically necessary)
- Fertility treatments and artificial insemination
- Addiction treatment programs
Vision and Hearing
- Eye exams, prescription glasses, and contact lenses
- LASIK eye surgery
- Hearing aids and batteries
Medical Equipment
- Wheelchairs, walkers, and crutches
- Insulin and diabetic testing supplies
- CPAP machines and sleep apnea equipment
- Prosthetics and orthopedic devices
- Home modifications for disability (ramps, grab bars)
Insurance and Long-Term Care
- Health insurance premiums paid with after-tax dollars
- Medicare premiums (Parts B, C, D)
- Long-term care insurance premiums (age-limited β more deductible as you age)
- COBRA premiums if paid out of pocket
Transportation
- Mileage to/from medical appointments (21 cents/mile for 2025)
- Parking fees at medical facilities
- Ambulance services
NOT Deductible
- Cosmetic surgery (unless to correct deformity or disease)
- Over-the-counter medications (unless prescribed)
- Health club / gym memberships
- Vitamins and supplements (unless prescribed for a deficiency)
- Expenses reimbursed by insurance or HSA
- Teeth whitening or other cosmetic dental work
Documentation Tips
- Keep all receipts, Explanation of Benefits (EOB) from insurance
- Track mileage in a log with date, destination, and medical purpose
- For insurance premiums, use Form 1095 and bank statements
- IRS may require proof that expenses were not reimbursed
Frequently Asked Questions
What medical expenses are tax deductible?
Deductible medical expenses include: doctor, dentist, and hospital visits; prescription medications; vision care and eyeglasses; hearing aids; medical equipment (wheelchairs, crutches); insurance premiums paid out-of-pocket (not pre-tax through employer); long-term care insurance; and transportation to medical appointments. You cannot deduct cosmetic surgery, gym memberships, or non-prescription vitamins.
What is the AGI floor for medical expense deductions?
Only medical expenses exceeding 7.5% of your Adjusted Gross Income (AGI) are deductible. For example, if your AGI is $60,000, only medical expenses above $4,500 (7.5% Γ $60,000) are deductible. The 7.5% floor has been permanent since 2021.
Does the medical deduction only apply if I itemize?
Yes. Medical expense deductions are an itemized deduction, so you must itemize deductions on Schedule A rather than taking the standard deduction. In 2025, the standard deduction is $15,000 for single filers and $30,000 for married filing jointly. You only benefit from the medical deduction if your total itemized deductions exceed the standard deduction.
Can I deduct health insurance premiums?
You can deduct health insurance premiums only if you paid them with after-tax dollars. If your premiums are paid pre-tax through employer payroll deductions, you cannot deduct them again. Self-employed individuals can deduct 100% of health insurance premiums as an above-the-line deduction (Schedule 1), not as an itemized deduction.
Should I time medical expenses to maximize my deduction?
If you are near the 7.5% threshold in one year, consider bundling elective procedures β dental work, eyeglasses, elective surgeries β into the same calendar year to push your total above the floor. Expenses paid in December count for that tax year even if the procedure occurs in January.