United States · Itemized deductions · Health costs
Medical expense deduction calculator.
Only the part of your unreimbursed medical costs above 7.5% of AGI counts, and only if your itemized deductions beat the standard deduction. Enter your AGI and bills to see what is deductible and whether it changes your tax at all.
A single filer with $60,000 of AGI and $12,000 of medical bills can deduct $7,500 after the $4,500 floor. With $14,000 of other itemized deductions that lifts itemizing to $21,500 against a $16,100 standard deduction and saves $648 in federal tax. With only $8,000 of other itemized deductions and $9,000 of bills, the standard deduction wins and the medical costs save nothing.
Your numbers
Your result
How this is calculated
- The floor. You can deduct only the medical and dental expenses you paid during the year that are more than 7.5% of your adjusted gross income (IRS Topic 502; Pub. 502).
- Add the rest of Schedule A. The deductible medical amount is added to your other itemized deductions.
- Compare with the standard deduction. The 2026 standard deduction is $16,100 single or married filing separately, $32,200 joint and $24,150 head of household, plus $2,050 (unmarried) or $1,650 (married) for each person 65 or older or blind (Rev. Proc. 2025-32).
- Tax. Taxable income under each choice is run through the 2026 brackets. The saving is the tax without the medical deduction minus the tax with it.
- Break-even. The tool also shows how much medical spending you would need before itemizing starts to beat the standard deduction.
Worked example: single filer, $60,000 AGI
| Line | Case A | Case B |
|---|---|---|
| Medical expenses paid | $12,000 | $9,000 |
| 7.5% of AGI floor | $4,500 | $4,500 |
| Deductible medical | $7,500 | $4,500 |
| Other itemized deductions | $14,000 | $8,000 |
| Itemized total | $21,500 | $12,500 |
| 2026 standard deduction | $16,100 | $16,100 |
| Better choice | Itemize | Standard |
| Federal tax saved by the medical deduction | $648 | $0 |
In Case A the saving is the tax on $5,400 of extra deduction at the 12% bracket. In Case B the itemized total of $12,500 never reaches $16,100, so the $4,500 deductible medical amount changes nothing.
What this does not cover
- Limits on other itemized deductions, which you should enter after applying them yourself.
- Which specific costs qualify. Publication 502 lists what counts and what does not, and expenses must be paid during the year and not reimbursed.
- The self-employed health insurance deduction, which is an adjustment to income on Form 1040 rather than a Schedule A item (see Pub. 502).
- The separate deduction for seniors, state itemizing rules, the alternative minimum tax and credits.
- Medical expenses of a dependent or a deceased spouse, whose eligibility rules are in Pub. 502.
Method and assumptions
The 7.5% floor and the itemize-only rule come from IRS Topic 502 and Publication 502. The standard deduction and brackets are the Rev. Proc. 2025-32 figures used across TNAADO's U.S. tax tools. The tax comparison treats AGI minus the larger deduction as taxable income and ignores credits and other income types, so use it as a decision aid, not a return.
Results vary with your actual income, deductions, credits and filing situation. This page uses the figures you enter and published IRS rules; it does not predict what you will earn or owe. This is general information, not tax, legal or accounting advice; confirm your own situation against the linked IRS instructions or with a qualified preparer. Nothing here collects or stores personal data.
Sources
- IRS Topic no. 502, Medical and dental expenses, retrieved October 26, 2026
- IRS Publication 502, Medical and Dental Expenses, retrieved October 26, 2026
- IRS Rev. Proc. 2025-32 (2026 brackets, standard deduction, capital gains breakpoints), retrieved October 26, 2026
Cite this page: TNAADO Tools, "Medical expense deduction calculator," tools.tnaado.ca/us/medical-expense-deduction-calculator/, figures retrieved October 2026.
Common mix-ups
-
Often assumedEvery medical bill I paid this year comes off my taxes.
What the source saysTopic 502 says you can deduct only the medical and dental expenses that are more than 7.5% of your adjusted gross income, and only if you itemize on Schedule A. [1]
-
Often assumedSelf-employed health insurance premiums are just another medical expense on Schedule A.
What the source saysPublication 502 says the self-employed health insurance deduction is an adjustment to income, not an itemized deduction. Only premiums you do not claim there can be added to your other medical expenses on Schedule A. [2]
Checked against these sources on .
Frequently asked questions
How much of my medical expenses can I deduct?
Only the amount over 7.5% of your adjusted gross income. Topic 502 says the deduction applies to expenses you paid during the year that were not paid back by insurance or others, to the extent they exceed 7.5% of AGI.
Do I need to itemize to claim medical expenses?
Yes. The deduction is claimed on Schedule A. If your total itemized deductions are lower than the standard deduction, the standard deduction is the better choice and medical costs add nothing.
What counts as a medical expense?
Publication 502 describes costs of diagnosis, cure, mitigation, treatment or prevention of disease, including payments to physicians, surgeons and dentists, supplies and diagnostic devices, premiums for medical insurance you pay and transportation to get care.
Are health insurance premiums for the self-employed in the same calculation?
Not if you claim the self-employed health insurance deduction. That is an adjustment to income, and only premiums you do not claim there can go with your other medical expenses on Schedule A (Pub. 502).
Why does the floor use AGI and not total income?
Topic 502 and Publication 502 define the floor as 7.5% of adjusted gross income, so a lower AGI means a lower floor and more of your medical costs clear it.
Not tax advice
This is an educational estimate built from the numbers you enter and published IRS rules. It is not tax advice and does not predict what you will earn or owe. To test a wider mix of deductions, use the standard vs itemized deduction calculator.