Optional Medical Procedures

Deductible medical expenses are defined as the costs of diagnosis, cure, mitigation, treatment, or prevention of disease, and the costs for treatments affecting any part or function of the body including dental expenses. 

There has been some debate on whether certain out-of-pocket expenses for medical tests would be deductible even though an individual may not be experiencing any symptoms of illness.  

The IRS, in a recent notice, ruled that several medical procedures are deductible even though the individual was not experiencing any symptoms of illness.  It included an annual physical examination, self-administered pregnancy tests, and a full-body scan even though a physician had not recommended it.  Keep in mind that even though these expenses would be includable with other medical expenses, only medical expenses in excess of 7.5% of the taxpayer’s adjusted gross income (10% if taxed by the AMT) can be deducted. 

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