Publication 502 Medical and Dental Expenses

Publication 502, "Medical and Dental Expenses," is a publication that provides information and instructions for taxpayers regarding their ability to claim deductions for qualified medical and dental expenses.

This publication serves several purposes:

  1. To inform taxpayers of the tax benefits associated with deducting qualified medical and dental expenses on their income tax return.
  2. To provide a clear understanding of the definition of "qualified medical and dental expenses" under the Internal Revenue Code (IRC).
  3. To explain the necessary documentation required to support the deduction of qualified medical and dental expenses.
  4. To provide examples of various qualified medical and dental expenses, including copayments, coinsurance, and unreimbursed expenses.

To claim the deduction, taxpayers should use the instructions in Publication 502 and complete Schedule A (Itemized Deductions) of their Form 1040, U.S. Income Tax Return.