In this lesson, we'll survey the deduction for medical expenses under Section 213 of the Internal Revenue Code, or IRC.

Introduction, General Rules

As we've learned, the IRC generally disallows deductions for personal expenses. The medical-expense deduction under Section 213 is an exception. Section 213 allows a deduction for medical-care expenses actually paid during the taxable year for the taxpayer, the taxpayer’s spouse, or the taxpayer’s dependents. 26 U.S.C. § 213(a). However,...