26 U.S.C. § 213: Medical, dental, etc., expenses

§ 1.213-1 Medical, dental, etc., expenses.Prop. § 1.213-1 Proposed 2020 · Medical, dental, etc., expenses.

Amended 1958, 1962, 1965, 1976, 1982, 1990, 1993, 2010, 2017, 2019, 2020

2020 Pub. L. 116-260 Pub. L. 116–260, § 101(a)(2), struck out subsec. (f). Text read as follows: “In the case of taxable years beginning before January 1, 2021, subsection (a) shall be applied with respect to a taxpayer by substituting ‘7.5 percent’ for ‘10 percent’.”
2019 Pub. L. 116-94 Pub. L. 116–94 amended subsec. (f) generally. Prior to amendment, subsec. (f) provided that subsec. (a) was to be applied with respect to a taxpayer by substituting “7.5 percent” for “10 percent” under certain special rules for 2013 through 2018.
2017 Pub. L. 115-97 Pub. L. 115–97, § 11027(a), amended subsec. (f) generally. Prior to amendment, text read as follows: “In the case of any taxable year beginning after December 31, 2012, and ending before January 1, 2017, subsection (a) shall be applied with respect to a taxpayer by substituting ‘7.5 percent’ for ‘10 percent’ if such taxpayer or such taxpayer’s spouse has attained age 65 before the close of such taxable year.”
2010 Pub. L. 111-148 Pub. L. 111–148, § 9013(b), added subsec. (f).
1993 Pub. L. 103-66 Pub. L. 103–66 struck out heading and text of subsec. (f). Text read as follows: “The amount otherwise taken into account under subsection (a) as expenses paid for medical care shall be reduced by the amount (if any) of the health insurance credit allowable to the taxpayer for the taxable year under section 32.”
1990 Pub. L. 101-508 Pub. L. 101–508, § 11111(d)(1), added subsec. (f).
1982 Pub. L. 97-248 Pub. L. 97–248, § 202(b)(3)(B), redesignated subsecs. (e) and (f) as (d) and (e), respectively.
1976 Pub. L. 94-455 Pub. L. 94–455, § 504(c)(1), substituted “a credit under section 44A” for “a deduction under section 214” after “allowed as”.
1965 Pub. L. 89-97 Pub. L. 89–97, § 106(d)(1), struck out provisions relating to maximum limitation if taxpayer or spouse has attained age 65 and is disabled, special rule, amounts taken into account, meaning of disabled, and determination of status.
1962 Pub. L. 87-863 Pub. L. 87–863, § 1(b), substituted “$20,000” for “$15,000” in three places, and “$40,000” for “$30,000”.
1958 Pub. L. 85-866 Pub. L. 85–866, § 17(A), added subsec. (g).

Cases: Commissioner v. Bilder, 369 U.S. 499 (1962); Fischer v. Commissioner, 50 T.C. 164 (1968); Morrissey v. United States, 871 F.3d 1260 (11th Cir. 2017)

(a) Allowance of deduction There shall be allowed as a deduction the expenses paid during the taxable year, not compensated for by insurance or otherwise, for medical care of the taxpayer, his spouse, or a dependent (as defined in section 152, determined without regard to subsections (b)(1), (b)(2), and (d)(1)(B) thereof), to the extent that such expenses exceed 7.5 percent of adjusted gross income.

Amended 1960, 1965, 1982, 1986, 2004, 2010, 2020

2020 Pub. L. 116-260 Pub. L. 116–260, § 101(a)(1), substituted “7.5 percent” for “10 percent”.
2010 Pub. L. 111-148 Pub. L. 111–148, § 9013(a), substituted “10 percent” for “7.5 percent”.
2004 Pub. L. 108-311 Pub. L. 108–311, § 207(17), inserted “, determined without regard to subsections (b)(1), (b)(2), and (d)(1)(B) thereof” after “section 152”.
1986 Pub. L. 99-514 Pub. L. 99–514 substituted “7.5 percent” for “5 percent”.
1982 Pub. L. 97-248 Pub. L. 97–248, § 202(a), substituted provisions that there shall be allowed as a deduction the expenses paid during the taxable year, not compensated for by insurance or otherwise, for medical care of the taxpayer, his spouse, or a dependent (as defined in section 152), to the extent that such expenses exceed 5 percent of adjusted gross income, for provision allowing as deductions the amount by which the amount of the expenses paid during the taxable year (reduced by any amount deductible under paragraph (2)) for medical care of the taxpayer, his spouse, and dependents (as defined in section 152) exceeded 3 percent of the adjusted gross income, and an amount (not in excess of $150) equal to one-half of the expenses paid during the taxable year for insurance which constituted medical care for the taxpayer, his spouse, and dependents.
1965 Pub. L. 89-97 Pub. L. 89–97, § 106(a), amended subsec. (a) generally. Prior to amendment, subsec. (a) read as follows: “There shall be allowed as a deduction the following amounts of the expenses paid during the taxable year, not compensated for by insurance or otherwise, for medical care of the taxpayer, his spouse, or a dependent (as defined in section 152):
“(1) If neither the taxpayer nor his spouse has attained the age of 65 before the close of the taxable year—
“(A) the amount of such expenses for the care of any dependent who—
“(i) is the mother or father of the taxpayer or of his spouse, and
“(ii) has attained the age of 65 before the close of the taxable year, and
“(B) the amount by which such expenses for the care of the taxpayer, his spouse, and such dependents (other than any dependent described in subparagraph (A)) exceed 3 percent of the adjusted gross income.
“(2) If either the taxpayer or his spouse has attained the age of 65 before the close of the taxable year—
“(A) the amount of such expenses for the care of the taxpayer and his spouse.
“(B) the amount of such expenses for the care of any dependent described in paragraph (1)(A), and
“(C) the amount by which such expenses for the care of such dependents (other than any dependent described in paragraph (1)(A)) exceed 3 percent of the adjusted gross income.”
1960 Pub. L. 86-470 Pub. L. 86–470 authorized a taxpayer to deduct medical care expenses for dependent parents of the taxpayer or his spouse who have attained the age of 65 before the close of the taxable year without applying the three percent limitation.

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(b) Limitation with respect to medicine and drugs An amount paid during the taxable year for medicine or a drug shall be taken into account under subsection (a) only if such medicine or drug is a prescribed drug or is insulin.

Amended 1964, 1965, 1982

1982 Pub. L. 97-248 Pub. L. 97–248, § 202(b)(1), amended subsec. (b) generally, substituting provision that an amount paid during the taxable year for medicine or a drug shall be taken into account under subsec. (a) only if such medicine or drug is a prescribed drug or is insulin for former provision that amounts paid during the taxable year for medicine and drugs which (but for this subsection) would have been taken into account in computing the deduction under subsec. (a) would be taken into account only to the extent that the aggregate of such amounts exceeded 1 percent of the adjusted gross income.
1965 Pub. L. 89-97 Pub. L. 89–97, § 106(b), struck out second sentence which read: “The preceding sentence shall not apply to amounts paid for the care of—
“(1) the taxpayer and his spouse, if either of them has attained the age of 65 before the close of the taxable year, or
“(2) any dependent described in subsection (a)(1)(A).”
1964 Pub. L. 88-272 Pub. L. 88–272 excluded persons attaining age 65 before the close of the taxable year from the limitation, whether they are the taxpayer and his spouse, or the mother or father of the taxpayer and his spouse.

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Amended 1958, 1962, 1965, 1982

1982 Pub. L. 97-248 Pub. L. 97–248, § 202(b)(3)(B), redesignated subsec. (d) as (c). Former subsec. (c) was repealed by Pub. L. 89–97.
1965 Pub. L. 89-97 Pub. L. 89–97, § 106(d)(1), struck out subsec. (c) relating to maximum limitations on medical and dental expenses under this section.
1962 Pub. L. 87-863 Pub. L. 87–863, § 1(a), substituted “$5,000” for “$2,500”, “$10,000” for “$5,000”, and “$20,000” for “$10,000”.
1958 Pub. L. 85-866 Pub. L. 85–866, § 17(b), substituted “Except as provided in subsection (g), the” for “The”.

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(1) Treatment of expenses paid after death For purposes of subsection (a), expenses for the medical care of the taxpayer which are paid out of his estate during the 1-year period beginning with the day after the date of his death shall be treated as paid by the taxpayer at the time incurred.

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(2) Limitation Paragraph (1) shall not apply if the amount paid is allowable under section 2053 as a deduction in computing the taxable estate of the decedent, but this paragraph shall not apply if (within the time and in the manner and form prescribed by the Secretary) there is filed—

“if (within the time and in the manner and form prescribed by the Secretary) there is filed—” Opening words

Textual readingALL OF= this paragraph does not apply

(A) a statement that such amount has not been allowed as a deduction under section 2053, and

(B) a waiver of the right to have such amount allowed at any time as a deduction under section 2053.

(d) Definitions For purposes of this section—

Amended 1982

1982 Pub. L. 97-248 Pub. L. 97–248, § 202(b)(2), (3)(A), (B), redesignated subsec. (e) as (d), added pars. (2) and (3), and redesignated former pars. (2), (3), and (4) as (4), (5), and (6), respectively. Former subsec. (d) redesignated (c).

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(1) The term “medical care” means amounts paid—

Amended 1996

1996 Pub. L. 104-191 Pub. L. 104–191, § 322(b)(2)(A), inserted concluding provisions “In the case of a qualified long-term care insurance contract (as defined in section 7702B(b)), only eligible long-term care premiums (as defined in paragraph (10)) shall be taken into account under subparagraph (D).”

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(A) for the diagnosis, cure, mitigation, treatment, or prevention of disease, or for the purpose of affecting any structure or function of the body,

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(B) for transportation primarily for and essential to medical care referred to in subparagraph (A),

Amended 1996

1996 Pub. L. 104-191 Pub. L. 104–191, § 322(a), struck out “or” at end.

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Amended 1996

1996 Pub. L. 104-191 Pub. L. 104–191, § 322(a), added subpar. (C). Former subpar. (C) redesignated (D).

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(D) for insurance (including amounts paid as premiums under part B of title XVIII of the Social Security Act, relating to supplementary medical insurance for the aged) covering medical care referred to in subparagraphs (A) and (B) or for any qualified long-term care insurance contract (as defined in section 7702B(b)).

Amended 1996

1996 Pub. L. 104-191 Pub. L. 104–191, § 322(b)(1), inserted before period “or for any qualified long-term care insurance contract (as defined in section 7702B(b))”.
1996 Pub. L. 104-191 Pub. L. 104–191, § 322(a), redesignated subpar. (C) as (D).

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In the case of a qualified long-term care insurance contract (as defined in section 7702B(b)), only eligible long-term care premiums (as defined in paragraph (10)) shall be taken into account under subparagraph (D).

(2) Amounts paid for certain lodging away from home treated as paid for medical care.— Amounts paid for lodging (not lavish or extravagant under the circumstances) while away from home primarily for and essential to medical care referred to in paragraph (1)(A) shall be treated as amounts paid for medical care if—

Amended 1976, 1984

1984 Pub. L. 98-369 Pub. L. 98–369, § 482(a), added par. (2) and redesignated former par. (2) as (3). Former par. (3) redesignated (4).
1976 Pub. L. 94-455 Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.

(A) the medical care referred to in paragraph (1)(A) is provided by a physician in a licensed hospital (or in a medical care facility which is related to, or the equivalent of, a licensed hospital), and

Amended 1958

1958 Pub. L. 85-866 Pub. L. 85–866, § 16, struck out “claimed or” before “allowed”.

(B) there is no significant element of personal pleasure, recreation, or vacation in the travel away from home.

The amount taken into account under the preceding sentence shall not exceed $50 for each night for each individual.

(3) Prescribed drug.— The term “prescribed drug” means a drug or biological which requires a prescription of a physician for its use by an individual.

Amended 1984

1984 Pub. L. 98-369 Pub. L. 98–369, § 482(a), added par. (2) and redesignated former par. (2) as (3). Former par. (3) redesignated (4).

(4) Physician.— The term “physician” has the meaning given to such term by section 1861(r) of the Social Security Act (42 U.S.C. 1395x(r)).

Amended 1984

1984 Pub. L. 98-369 Pub. L. 98–369, § 482(a), redesignated par. (3) as (4). Former par. (4), as added by Pub. L. 98–369, § 423(b)(1), redesignated (5).
1984 Pub. L. 98-369 Pub. L. 98–369, § 423(b)(1), added par. (4). Former par. (4) redesignated (5).

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(5) Special rule in the case of child of divorced parents, etc.— Any child to whom section 152(e) applies shall be treated as a dependent of both parents for purposes of this section.

Amended 1984

1984 Pub. L. 98-369 Pub. L. 98–369, § 482(a), redesignated par. (4) as (5). Former par. (5) redesignated (6).
1984 Pub. L. 98-369 Pub. L. 98–369, § 423(b)(1), redesignated former par. (4) as (5). Former par. (5) redesignated (6).
1984 Pub. L. 98-369 Pub. L. 98–369, § 711(b), substituted “paragraph (4)” for “paragraph (2)”.

(6) In the case of an insurance contract under which amounts are payable for other than medical care referred to in subparagraphs (A), (B), and (C) of paragraph (1)—

Amended 1984, 1996

1996 Pub. L. 104-191 Pub. L. 104–191, § 322(b)(3)(A), substituted “subparagraphs (A), (B), and (C)” for “subparagraphs (A) and (B)” in introductory provisions.
1984 Pub. L. 98-369 Pub. L. 98–369, § 482(a), redesignated par. (5) as (6). Former par. (6) redesignated (7).
1984 Pub. L. 98-369 Pub. L. 98–369, § 423(b)(1), (3), redesignated former par. (5) as (6) and substituted therein “limitations of paragraph (5)” for “limitations of paragraph (4)”. Former par. (6) redesignated (7).

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(A) no amount shall be treated as paid for insurance to which paragraph (1)(D) applies unless the charge for such insurance is either separately stated in the contract, or furnished to the policyholder by the insurance company in a separate statement,

Amended 1996

1996 Pub. L. 104-191 Pub. L. 104–191, § 322(b)(3)(B), substituted “paragraph (1)(D)” for “paragraph (1)(C)”.

(B) the amount taken into account as the amount paid for such insurance shall not exceed such charge, and

(C) no amount shall be treated as paid for such insurance if the amount specified in the contract (or furnished to the policyholder by the insurance company in a separate statement) as the charge for such insurance is unreasonably large in relation to the total charges under the contract.

(7) Subject to the limitations of paragraph (6), premiums paid during the taxable year by a taxpayer before he attains the age of 65 for insurance covering medical care (within the meaning of subparagraphs (A), (B), and (C) of paragraph (1)) for the taxpayer, his spouse, or a dependent after the taxpayer attains the age of 65 shall be treated as expenses paid during the taxable year for insurance which constitutes medical care if premiums for such insurance are payable (on a level payment basis) under the contract for a period of 10 years or more or until the year in which the taxpayer attains the age of 65 (but in no case for a period of less than 5 years).

Amended 1984, 1996

1996 Pub. L. 104-191 Pub. L. 104–191, § 322(b)(4), substituted “subparagraphs (A), (B), and (C)” for “subparagraphs (A) and (B)”.
1984 Pub. L. 98-369 Pub. L. 98–369, § 482(a), (b)(1), redesignated par. (6) as (7) and substituted therein “paragraph (6)” for “paragraph (5)”. Former par. (7) redesignated (8).
1984 Pub. L. 98-369 Pub. L. 98–369, § 423(b)(1), redesignated former par. (6) as (7).

(8) The determination of whether an individual is married at any time during the taxable year shall be made in accordance with the provisions of section 6013(d) (relating to determination of status as husband and wife).

Amended 1984

1984 Pub. L. 98-369 Pub. L. 98–369, § 482(a), redesignated par. (7) as (8).

(9) Cosmetic surgery.—

Amended 1990

1990 Pub. L. 101-508 Pub. L. 101–508, § 11342(a), added par. (9).

(A) In general.— The term “medical care” does not include cosmetic surgery or other similar procedures, unless the surgery or procedure is necessary to ameliorate a deformity arising from, or directly related to, a congenital abnormality, a personal injury resulting from an accident or trauma, or disfiguring disease.

(B) Cosmetic surgery defined.— For purposes of this paragraph, the term “cosmetic surgery” means any procedure which is directed at improving the patient’s appearance and does not meaningfully promote the proper function of the body or prevent or treat illness or disease.

(10) Eligible long-term care premiums.—

Amended 1996

1996 Pub. L. 104-191 Pub. L. 104–191, § 322(b)(2)(C), added pars. (10) and (11).

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(A) In general.— For purposes of this section, the term “eligible long-term care premiums” means the amount paid during a taxable year for any qualified long-term care insurance contract (as defined in section 7702B(b)) covering an individual, to the extent such amount does not exceed the limitation determined under the following table: In the case of an individual with an attained age before the close of the taxable year of:The limitation is: 40 or less$ 200 More than 40 but not more than 50375 More than 50 but not more than 60750 More than 60 but not more than 702,000 More than 702,500.

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(B) Indexing.—

(i) In general.— In the case of any taxable year beginning in a calendar year after 1997, each dollar amount contained in subparagraph (A) shall be increased by the medical care cost adjustment of such amount for such calendar year. If any increase determined under the preceding sentence is not a multiple of $10, such increase shall be rounded to the nearest multiple of $10.

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(ii) Medical care cost adjustment.— For purposes of clause (i), the medical care cost adjustment for any calendar year is the percentage (if any) by which—

Amended 2017

2017 Pub. L. 115-97 Pub. L. 115–97, § 11002(d)(7), reenacted heading and introductory provisions without change and amended subcls. (I) and (II) generally. Prior to amendment, subcls. (I) and (II) read as follows:
2017 “(I) the medical care component of the Consumer Price Index (as defined in section 1(f)(5)) for August of the preceding calendar year, exceeds
2017 “(II) such component for August of 1996.”

(I) the medical care component of the C-CPI-U (as defined in section 1(f)(6)) for August of the preceding calendar year, exceeds

(II) such component of the CPI (as defined in section 1(f)(4)) for August of 1996, multiplied by the amount determined under section 1(f)(3)(B).

The Secretary shall, in consultation with the Secretary of Health and Human Services, prescribe an adjustment which the Secretary determines is more appropriate for purposes of this paragraph than the adjustment described in the preceding sentence, and the adjustment so prescribed shall apply in lieu of the adjustment described in the preceding sentence.

(11) Certain payments to relatives treated as not paid for medical care.— An amount paid for a qualified long-term care service (as defined in section 7702B(c)) provided to an individual shall be treated as not paid for medical care if such service is provided—

Amended 1996, 2004

2004 Pub. L. 108-311 Pub. L. 108–311, § 207(18), substituted “subparagraphs (A) through (G) of section 152(d)(2)” for “paragraphs (1) through (8) of section 152(a)” in concluding provisions.
1996 Pub. L. 104-191 Pub. L. 104–191, § 322(b)(2)(C), added pars. (10) and (11).

(A) by the spouse of the individual or by a relative (directly or through a partnership, corporation, or other entity) unless the service is provided by a licensed professional with respect to such service, or

(B) by a corporation or partnership which is related (within the meaning of section 267(b) or 707(b)) to the individual.

For purposes of this paragraph, the term “relative” means an individual bearing a relationship to the individual which is described in any of subparagraphs (A) through (G) of section 152(d)(2). This paragraph shall not apply for purposes of section 105(b) with respect to reimbursements through insurance.

(e) Exclusion of amounts allowed for care of certain dependents Any expense allowed as a credit under section 21 shall not be treated as an expense paid for medical care.

Amended 1965, 1982, 1984

1984 Pub. L. 98-369 Pub. L. 98–369, § 474(r)(9), substituted “section 21” for “section 44A”.
1982 Pub. L. 97-248 Pub. L. 97–248, § 202(b)(3)(B), redesignated subsecs. (e) and (f) as (d) and (e), respectively.
1965 Pub. L. 89-97 Pub. L. 89–97, § 106(c), struck out from par. (1)(A) “including amounts paid for accident or health insurance” after “function of the body”, added pars. (1)(C), (2), and (3), and renumbered former par. (2) as (4).

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