Qualifying Medical Expenses
Learn about deductions for qualifying extraordinary medical expenses.
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,...