Is LASIK tax deductible?

What the eye surgery entry covers

The entry is short: the amount you pay for eye surgery to treat defective vision. The two examples are laser eye surgery and radial keratotomy. Pub 502 does not name LASIK as a brand or procedure, so the page’s answer rests on the fact that LASIK is a laser eye surgery to treat defective vision. The test is the purpose: surgery to treat defective vision, not a cosmetic change to the eye’s appearance.

Pub 502 separates this from cosmetic surgery, which it generally excludes when the procedure is directed at improving appearance and does not meaningfully promote proper function.

What goes in the total with it

Beyond the surgery fee, the same publication lists eye examinations, eyeglasses and contact lenses needed for medical reasons, and the supplies for contact lenses. A pre-surgery exam and follow-up visits are therefore also medical costs, as long as they are about the vision problem. Transportation to the surgery counts under the transportation rules: actual out-of-pocket car costs or, for 2025 returns, 21 cents a mile for medical driving, plus parking and tolls.

Timing and payment method

You include the expense in the year you pay it. If you pay by credit card, the year is the year of the charge, not the year you pay the card bill. A tax-free HSA distribution or a pre-tax FSA reimbursement used for the surgery means you cannot include that portion again.

Illustration with numbers

This is an illustration, not an example from the publication. AGI is $85,000, so the floor is $6,375. LASIK for both eyes costs $4,800 and an exam costs $250, none reimbursed. Other qualifying costs are $2,900 for dental work. The total is $7,950, and the deduction is $1,575. With only the LASIK and the exam, the $5,050 total would not reach the floor, so the benefit would be zero.

Records and common mistakes

Keep the surgeon’s invoice, proof of payment, the pre-surgery exam record, and any statement showing what you paid out of pocket after insurance or an FSA. Common mistakes are including the surgery in the year of the consultation instead of the year you paid, double-counting an amount that was reimbursed from a pre-tax account, and assuming the whole bill saves tax. Because the deduction is only what exceeds 7.5% of AGI, a year with one procedure and no other large costs often produces nothing, while the same expense in a year with other large bills can matter. Cosmetic extras bundled in the same package should be separated if the invoice allows.

How the floor, timing and itemizing apply here

For LASIK, the same three rules from Publication 502 decide the final number. First, the deduction is only the part of your total medical and dental expenses that is more than 7.5% of your adjusted gross income, so a $1,000 cost does nothing until the year’s total passes the floor. Second, you include only what you paid during the tax year and were not reimbursed for, and you may include costs for yourself, your spouse and your dependents. Third, the deduction is claimed on Schedule A (Form 1040), so it helps only if your itemized deductions add up to more than your standard deduction. Amounts paid with a tax-free health savings account distribution cannot be counted again, and pre-tax flexible spending arrangement reimbursements are excluded.

Related medical expense topics

More from the same IRS publication: Are contact lenses tax deductible?, Is a wig tax deductible?, Is oxygen tax deductible?. For a full calculation across all your expenses, use the medical expense deduction calculator, and see whether itemizing beats the standard deduction.

Sources

• IRS Publication 502, Medical and Dental Expenses (2025): the “Eye Surgery”, “Eye Exam”, “Eyeglasses” and “Cosmetic Surgery” entries, the 7.5% of AGI rule, the reimbursement rules and the transportation rules. Read November 2, 2026.

Edition read: Publication 502 (2025), for use in preparing 2025 returns. Dollar limits and rates in this publication are for 2025; the publication notes that later legislation (P.L. 119-21) may affect federal deductions, so check the current publication and the Schedule A instructions for your tax year. This page summarizes the publication and does not replace it. Marked for human review.