Standard mileage rate. The standard mileage rate allowed for operating expenses for a car when you use it for medical reasons is:
-
19 cents per mile from January 1–June 30, and
-
27 cents per mile from July 1–December 31, 2008.
See
Transportation
under
What Medical Expenses Are Includible.
Diagnostic medical tests. The following medical procedures and devices have been determined to be medical expenses:
This publication explains the itemized deduction for medical and dental expenses that you claim on Schedule A (Form 1040).
It discusses what expenses, and whose expenses, you can and cannot include in figuring the deduction. It explains how to treat
reimbursements and how to figure the deduction. It also tells you how to report the deduction on your tax return and what
to do if you sell medical property or receive damages for a personal injury.
Medical expenses include dental expenses, and in this publication the term “medical expenses” is often used to refer to medical and dental expenses.
You can deduct only the part of your medical and dental expenses that is more than 7.5% of your adjusted gross income. If
your medical and dental expenses are not more than 7.5% of your adjusted gross income, you cannot claim a deduction.
This publication also explains how to treat impairment-related work expenses, health insurance premiums if you are self-employed,
and the health coverage tax credit that is available to certain individuals.
Pub. 502 covers many common medical expenses but not every possible medical expense. If you cannot find the expense you are
looking for, refer to the definition of medical expenses under
What Are Medical Expenses.
See
How To Get Tax Help
near the end of this publication for information about getting publications and forms.
Comments and suggestions.
We welcome your comments about this publication and your suggestions for future editions.
You can write to us at the following address:
Internal Revenue Service
Individual Forms and Publications Branch
SE:W:CAR:MP:T:I
1111 Constitution Ave. NW, IR-6526
Washington, DC 20224
We respond to many letters by telephone. Therefore, it would be helpful if you would include your daytime phone number,
including the area code, in your correspondence.
You can email us at
*taxforms@irs.gov. (The asterisk must be included in the address.) Please put “
Publications Comment” on the subject line. Although we cannot respond individually to each email, we do appreciate your feedback and will consider
your comments as we revise our tax products.
Ordering forms and publications.
Visit
www.irs.gov/formspubs to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days
after your request is received.
Internal Revenue Service
1201 N. Mitsubishi Motorway
Bloomington, IL 61705-6613
Tax questions.
If you have a tax question, check the information available on
www.irs.gov or call 1-800-829-1040. We cannot answer tax questions sent to either of the above addresses.
