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I am a 1+ year dry eye sufferer whose only 'expertise' on US federal income taxes is I've done my own taxes myself for 45 years, with small biz etc. I wanted to let others know how to correctly interpret this topic because I saw old posts on this that were incorrect. Looking at publication 502 at irs.gov, and also schedule A where if you itemize deductions (as opposed to taking standard deduction) no matter what your total medical expenses aren't deductible unless they exceed10% of your adjusted gross income from 1040 line 38 (for tax year 2015). According to publication 502, if you look at what is not includable it actually helps you better comprehend what IS includable in your deductible expenses. looking at this, I can prove to the IRS that my Omega 3 capsules were specifically recommended by my ophthalmologist as treatment for my dry eye:
Nutritional Supplements
You can't include in medical expenses the cost of nutritional supplements, vitamins, herbal supplements, “natural medicines,” etc. unless they are recommended by a medical practitioner as treatment for a specific medical condition diagnosed by a physician. Otherwise, these items are taken to maintain your ordinary good health, and aren't for medical care.
I can also prove that all the many and various OTC eye drops and nighttime ointments are also deductible because although they are personal use items, they are being used by me specifically and only to alleviate a physical illness:
Personal Use Items
You can't include in medical expenses the cost of an item ordinarily used for personal, living, or family purposes unless it is used primarily to prevent or alleviate a physical or mental defect or illness. For example, the cost of a toothbrush and toothpaste is a nondeductible personal expense.
This is important to understand because it most certainly DOES include every OTC item we've purchased to treat our eyes (the cost of supplies to treat disease affecting any part of function of the body):
Pub 502:
Medical expenses are the costs of diagnosis, cure, mitigation, treatment, or prevention of disease, and the costs for treatments 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 defect or illness. They don't include expenses that are merely beneficial to general health, such as vitamins or a vacation.
Medical expenses include the premiums you pay for insurance that covers the expenses of medical care, and the amounts you pay for transportation to get medical care.
Nutritional Supplements
You can't include in medical expenses the cost of nutritional supplements, vitamins, herbal supplements, “natural medicines,” etc. unless they are recommended by a medical practitioner as treatment for a specific medical condition diagnosed by a physician. Otherwise, these items are taken to maintain your ordinary good health, and aren't for medical care.
I can also prove that all the many and various OTC eye drops and nighttime ointments are also deductible because although they are personal use items, they are being used by me specifically and only to alleviate a physical illness:
Personal Use Items
You can't include in medical expenses the cost of an item ordinarily used for personal, living, or family purposes unless it is used primarily to prevent or alleviate a physical or mental defect or illness. For example, the cost of a toothbrush and toothpaste is a nondeductible personal expense.
This is important to understand because it most certainly DOES include every OTC item we've purchased to treat our eyes (the cost of supplies to treat disease affecting any part of function of the body):
Pub 502:
Medical expenses are the costs of diagnosis, cure, mitigation, treatment, or prevention of disease, and the costs for treatments 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 defect or illness. They don't include expenses that are merely beneficial to general health, such as vitamins or a vacation.
Medical expenses include the premiums you pay for insurance that covers the expenses of medical care, and the amounts you pay for transportation to get medical care.