What medical and dental expenses can’t be included in the medical deduction?

In general, you can deduct any medical and dental expenses you paid for you in the year 2006, regardless of when you actually received the medical or dental services. The list of expenses which do not qualify for deduction is extensive. You should review IRS Publication 502, for a more complete listing, but some of the expenses which you may not deduct as medical and dental expenses include:

1. Any medical or dental expenses paid for by your health insurance plan.

2. Any medical or dental expenses paid for by your employer, unless those expenses appear on your From W-2.

3. Money you paid into a health savings account.

4. Premiums for life insurance.

5. The costs of purchasing diapers.

6. Funeral expenses.

7. Any expenses related to an illegal operation or treatment.

8. Cosmetic surgery that is purely cosmetic, as opposed to being medically necessary.

9. Any over-the-counter drugs, even if obtained with a prescription, except for insulin.

10. Nutritional supplements and vitamins.

11. The costs of any exercise or weight programs that are not specifically recommended by a doctor for a condition such as obesity or hypertension.

12. Expenses in arranging for baby sitting or childcare while you are receiving medical treatment.