This publication defines medical and dental care expenses. It contains an alphabetical list of items that you can or cannot include in figuring your deduction. It explains how to treat insurance reimbursements and other reimbursements you may receive for medical care. It also explains how to claim your medical and dental expense deduction.

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 e-mail us while visiting our web site at www.irs.gov.

You can write to us at the following address:

Internal Revenue Service
Technical Publications Branch
W:CAR:MP:FP:P
1111 Constitution Ave. NW
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.

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