You can include only the medical and dental expenses you paid this
year, regardless of when the services were provided. If you pay medical
expenses by check, the day you mail or deliver the check generally is
the date of payment.
If you did not claim a medical or dental expense that would have been
deductible in an earlier year, you can file Form 1040X, Amended U.S.
Individual Income Tax Return, for the year in which you overlooked the
expense. Do not claim the expense on this year's return. Generally, an
amended return must be filed within 3 years from the date the original
return was filed or within 2 years from the time the tax was paid,
whichever is later.
You cannot include medical expenses that were paid by insurance
companies or other sources. This is true whether the payments were made
directly to you, to the patient, or to the provider of the medical
You cannot deduct health insurance premiums or reimbursements from your
Section 125 Cafeteria Plan that you paid through your employment. Also,
you cannot deduct qualified medical expenses reimbursed through your
Health Savings Account (HSA).
To find qualifed medical expenses, please click on the link Qualified Medical Expenses
This is a partial list. If you have a specific expense, please contact us for more information.