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Section 262: Personal vs. Medical Expenses

Before diving into medical expense deductions, it's essential to know that expenses for personal, living, or family expenses can never be deducted due to section 262 of the Internal Revenue Code. Section 262 sets a blanket prohibition on such deductions. This rule creates ambiguity for expenses that mix medical and personal benefits. Remember, there are three main requirements for claiming a medical expense deduction under section 213. The second requirement tries to distinguish medical care expenses from nondeductible personal expenses. The term "medical care" includes amounts paid for the diagnosis, cure, mitigation, treatment, or prevention of disease, or for affecting any structure of the body. Amounts paid for transportation essential to medical care, qualified long term care services, and for qualified health insurance can also be deductible.

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