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Publication 502
Medical and Dental Expenses
For use in preparing
2002
Returns
Table of Contents
[ Click for Index ]
Publication 502, Medical and Dental Expenses
Important Changes
Important Reminder
What Is the Definition of Medical Care?
What Expenses Can You Include This Year?
How Much of the Expense Can You Deduct?
Whose Medical Expenses Can You Include?
What Medical Expenses Are Deductible?
Abortion
Acupuncture
Alcoholism
Ambulance
Artificial Limb
Artificial Teeth
Autoette
Birth Control Pills
Braille Books and Magazines
Capital Expenses
Car
Chiropractor
Christian Science Practitioner
Contact Lenses
Crutches
Dental Treatment
Disabled Dependent Care Expenses
Drug Addiction
Drugs
Eyeglasses
Eye Surgery
Fertility Enhancement
Founder's Fee
Guide Dog or Other Animal
Health Institute
Health Maintenance Organization (HMO)
Health Reimbursement Arrangement (HRA)
Hearing Aids
Home Care
Hospital Services
Insurance Premiums
Laboratory Fees
Lead-Based Paint Removal
Learning Disability
Legal Fees
Lifetime Care - Advance Payments
Lodging
Long-Term Care
Qualified Long-Term Care Insurance Contracts
Qualified Long-Term Care Services
Periodic Payments Not Taxed
Meals
Medical Conferences
Medical Information Plan
Medical Services
Medicines
Mentally Retarded, Special Home for
Nursing Home
Nursing Services
Operations
Optometrist
Organ Donors
Osteopath
Oxygen
Prosthesis
Psychiatric Care
Psychoanalysis
Psychologist
Schools and Education, Special
Sterilization
Stop-Smoking Programs
Surgery
Telephone
Television
Therapy
Transplants
Transportation
Trips
Tuition
Vasectomy
Weight-Loss Program
Wheelchair
Wig
X-ray
What Expenses Are Not Deductible?
Baby Sitting, Child Care, and Nursing Services for a Normal, Healthy Baby
Controlled Substances
Cosmetic Surgery
Dancing Lessons
Diaper Service
Electrolysis or Hair Removal
Funeral Expenses
Hair Transplant
Health Club Dues
Health Insurance Credit
Household Help
Illegal Operations and Treatments
Insurance Premiums for Certain Types of Policies
Maternity Clothes
Medical Savings Account (MSA)
Nonprescription Drugs and Medicines
Nutritional Supplements
Personal Use Items
Swimming Lessons
Weight-Loss Program
How Do You Deduct Impairment-Related Work Expenses?
How Do You Treat Reimbursements?
Insurance Reimbursement
What If Your Insurance Reimbursement Is More Than Your Medical Expenses?
What If You Receive Insurance Reimbursement in a Later Year?
What If You Are Reimbursed for Medical Expenses You Did Not Deduct?
How Do You Report the Deduction on Your Tax Return?
What Tax Form Do You Use?
How Do You Figure Your Deduction?
Sale of Medical Property
Settlement of Damage Suit
Health Insurance Credit
Eligible Individual
Qualifying Family Member
Qualifying Health Insurance
Nonqualifying Health Insurance
Eligible Coverage Month
Other Specified Coverage
How To Report
Refundable and Advanceable
How To Get Tax Help
Index
[ Click for Table of Contents ]
A
Abortion
Acupuncture
Adopted child medical expense
AGI limitation
Alcoholism
Ambulance
Artificial limb
Artificial teeth
Autoette (
See
Wheelchair )
B
Birth control pills
Braille books and magazines
C
Capital expense worksheet
Capital expenses
Car
Car expenses, Medical expense
Child of divorced or separated parents
Chiropractor
Christian Science practitioner
Chronically ill
Community property
Contact lenses
Controlled substance
Controlled substance
Cosmetic surgery
Credit, health insurance
Credit, health insurance
Crutches
D
Decedent's medical expenses
Decedent's medical expenses
Dental treatment
Dependent's medical expenses
Diaper service
Disabled dependent care expenses
Drug addiction
Drugs (
See
Medicines )
Dues, health club
E
Employer-sponsored health insurance plan
Employment taxes
Eye surgery
Eyeglasses
F
Flexible spending arrangement
Food, Meals
Food, Weight-loss program
Food, Weight-loss program
Founder's fee
Funeral expenses
Future medical care
Future medical expenses
G
Guide dog
H
Hair removal (
See
Cosmetic surgery )
Hair transplant (
See
Cosmetic surgery )
Health institute
Health maintenance organization (HMO)
Health reimbursement arrangement (HRA)
Hearing aid
Home care (
See
Nursing services )
Hospital services (
See also
Lodging )
Household help
How to figure your deduction
How to report
I
Illegal operations and treatments
Impairment-related expenses
Important changes
Important reminder
In vitro fertilization
Insurance premiums, Long-term care
Insurance reimbursement
Insurance reimbursement
L
Laboratory fees
Lead-based paint removal
Learning disability
Legal fees
Lessons, Dancing
Lessons, Swimming
Lifetime care
Lodging
Long-term care
Long-term care insurance contracts
M
Maternity clothes
Medical care, defined
Medical conferences
Medical information plan
Medical savings accounts (MSAs)
Medical services
Medicare
Medicare
Medicines
Mentally retarded, home for
Multiple support agreement
N
Nursing home
Nursing Services
Nursing services (
See also
Long-term care contracts )
Nutritional supplements
O
Operations
Optometrist (
See
Eyeglasses )
Organ donors (
See
Transplants )
Osteopath
Oxygen
P
Parking fees and tolls, Medical
Patterning exercises
Personal use items
Prosthesis (
See
Artificial limb )
Psychiatric care
Psychoanalysis
Psychologist
R
Reimbursements
S
Sale of medical property
Schools and education, special
Self-employed persons
Settlement of damage suit
Sick leave
Spouse's medical expenses
Sterilization
Stop-smoking program
Suggestions for publication
Surgery (
See
Operations )
T
Tax form, Form 1040X
Taxpayer Advocate
Telephone
Television
Therapy
Transplants
Transportation
Trips (
See also
Lodging )
TTY/TDD information
Tuition
V
Vasectomy
W
Wheelchair
Wig
X
X-ray