Medical and Dental Expenses Part 1 5030 Income Tax 2025 26

United States income tax looking at itemized deductions reported on schedule A for the category of medical and dental expenses. So, get ready and some coffee because we're setting our refund to the max with income tax preparation. Note, you can find the Form 1040 instructions for Schedule A itemized deductions tax year 2025 at the IRS website irs.gov irs.gov. Remember in the first half of that income tax formula, basically a funny income statement replacing the expenses with the deductions where we have the above the line deductions or adjustments to income we talked about in a prior section and the below the line deductions, which are the greater of the standard deduction or the itemized deductions. We're focusing in on the itemized deductions this time, the specific category of the medical expenses. Remembering that's not usually the thing that puts us over the hurdle of the standard deduction to be itemizing. Usually that would be owning a home, having the combination of the interest income on the mortgage, as well as the the property taxes. So, we're on the Form 1040. This is page two tax and credits section looking at line 12E, the standard deduction or itemized deduction. We're going to take the greater of the two. Remembering that you have a list of the standard hurdles, which will be primarily dependent upon filing status. The single filer 15,750 doubled for the married filing joint and kind of in the middle for the head of household. This is the itemized deductions schedule A. The main categories on the left, we're focusing this time on the medical and dental expenses. All right, overview of the medical and dental expenses. Medical and dental expenses are reported on schedule A as the itemized deductions. Now, remember that you always have this question of are we going to be itemizing or not? If we're nowhere near our itemizing, then the question is is it worthwhile for me to be adding up the medical expenses to see if we would be able to clear the hurdle of the standard deduction. If they're nowhere near the itemized deductions, usually the answer would probably be no unless they had substantial kind of medical expenses in that time frame. Also, we have to be careful in terms of what's deductible and what's covered by the premiums and so on and so forth when we add that stuff up. So, the deduction applies to qualified unreimbursed medical expenses. So, this is going to be the key point, the unreimbursed uh medical expenses. So, we have to this insurance kind of uh in in there kind of messing things up in terms of our being able to properly group this information. Expenses must generally be paid during the tax year. In other words, we're basically on a cash base system, which is typically the case for most items uh for the individual taxes unless there's an exception to the rule for some general reason. So, that makes it easy for us to kind of verify the paper trail because we'll be able to see the transaction come out of our bank account possibly with the help and use of electronic transfers these days. Medical expenses are deductible only to the extent they exceed 7.5% of the adjusted gross income. Now, this is interesting because uh a lot of times we start to get an idea on taxes that as our income goes up, then the deductibility of things go down, meaning there's phase outs because people with higher incomes, the justification goes, should have don't need to have these kind of deductions. They're basically there for lower to middle income people. So, therefore, the benefits of things like deductions and credits typically phase out. But, in this case, we could have the opposite. We could have a floor situation. So, 7.5% of the adjusted gross income. So, that means that we take adjusted gross income that we've taken a look at in prior presentations, which is your gross revenue minus the adjustments to income, and that's usually the number we compare to, whether it be a phase out or a floor, in this case, a floor. You've got a clear 7.5% of that before we start, you know, adding it as something that would be impacting, basically, the then accumulation of the itemized deductions on uh the schedule A. So, that also, of course, is uh means that if you have a really high income, then 7.5% of a higher income is going to be a lot higher floor, so you that you that you have to go over before it even starts impacting than if you had lower income, in which case, 7.5% is going to be a lower floor. Now, you would think part of the system here, part of the reason this is taking place is because the medical expenses, if you had to add them all up, can be quite confusing. So, we'd like to simplify things, just basically taking the standard deduction, typically. And that's generally the case these days because if you're low to moderate income, you're probably not itemizing in the first place. And if you are itemizing and your income is still relatively low to mid, then you you'd have to you'd have to clear this hurdle of 7.5 before it has an impact. And then, if you're a wealthy individual, even if you're itemizing, you might not have this burden of kind of trying to figure out everything that's going on with the medical expenses because again your your AGI being high means you would have to clear this floor before it would be useful to be picking it up. That means as a tax preparer we need to be able to gauge a general idea of when it would be best to really dig into and pick up all the medical expenses and when it might not be worth our time given the fact that adding up all the medical expenses can be a tedious task. Uh uh so that's that's kind of the the the given play that we have from a practical matter. So the deduction is intended to provide relief for extraordinary health costs. So basically they're saying extraordinary health costs is kind of indicating it's there for catastrophes or health emergencies that are basically happening outside the norm. So this floor as well as it being part of the itemized deductions means it's not going to be there you know on on the norm. Uh but if you have substantial health costs then you can imagine one year the health costs just jump up and in that case then you're probably going to clear this floor and if you're low income individual you will probably be able to be able to clear the threshold to be able to itemize rather than standardize possibly just with the health expenses, right? So uh both medical and dental expenses may qualify if the primary relate to diagnosis, treatment, uh mitigation, or prevention. So now we have dental in there. So this is another thing that gets confusing. What about dental? Is dental going to be included because we often think of it as kind of a separate thing than the standard medical expenses typically has a different insurance and so on and so forth. So it's saying both medical and dental may qualify and so on and so forth. So taxpayers must maintain records supporting the amounts claimed. So, clearly, if you report a large amount of medical expenses, which is going to be fairly large cuz it's got to have to clear the floor of the AGI, uh and and or it's going to have to be something that clears the hurdle of the itemized deductions or helps you to do that if you if you uh uh didn't have I had if you're low income and therefore likely not to be itemizing in the first place, uh that could raise a red flag or something, right? Because that's going to be somewhat unusual and it might be unusual from one year compared to the to the last year. That means that you want to make sure that you're that you're calculating all the records on it because the IRS could come back 3 years later or something like that and ask for verification, in which case you would want to the records and of course the the documentation of the uh payments, which is a lot easier if we have electronic transfers these days. Although again, medical expenses are often most confusing because it's hard to know what's covered by insurance or not uh when we make the payments and so on. So, the 7.5 AGI limitation. So, only medical expenses exceeding 7.5 of AGI are deductible. So, you have to clear the hurdle of the standard deductions to be itemizing at all, which probably happens with a home ownership as we discussed. And then, if you are itemizing, you still have to clear the hurdle of 7.5% of the AGI, which remember, if you're high-income individual, then you might not be might not be doing that because 7.5% is going to be a higher number. If you're low-income individual, it's likely that you're not itemizing in the first place, uh but but if you have a high medical expenses, the medical expenses themselves might take you over the hurdle and this this floor, 7.5 floor, is not going to be as much of a of a a thing that's going to stop you from going over the hurdle because your AGI is lower than a high income individual. So, it's a little bit messy of a calculation, but it kind of works. It's kind of it's So, AGI is calculated before itemized uh deductions. So, the limitation applies regardless of age. So, taxpayers with lower AGI may more easily benefit from the deduction. So, if you have a AGI, then it's more likely that you're you can clear the floor. However, if you have a lower AGI, it's likely that you're not itemizing in the first place. So, higher income taxpayers may need very large medical costs before receiving any benefit. So, on the high income tax side, they're pro- they might be more likely itemizing because they have a home and possibly a mortgage on it and property taxes, but because they have a high income, that 7.5 limit is going to stop them from taking uh the medical expenses. And see, the problem here with with the itemized deductions that used to kind of happen if they're trying to hedge with it is this idea or the problem of once you start itemizing, it it kind of opens the door to allow you to take all these other deductions possibly. And it used to be like kind of worse, right? That's why if you owned a home, it was kind of a bigger deal if after owning the home, it opens the door to be able to deduct things like work-related expenses even if you're a W-2 employee or if you're able to deduct medical expenses or charitable contributions. All these things are now available to you, whereas they're not available to you if you're not itemizing. The thing that made people itemize was the home purchase. That seems a little distorted cuz it's that shouldn't the home purchase shouldn't be dependent upon the government allowing you to make deductions. So, it seems like that's been trimmed down over time. Uh uh and and you could see this balancing act that's happening with the medical expenses. Uh that's that's I think that's basically part of the rationale. We shouldn't have a system where people that are that that that that are more wealthy are more likely to be able to take medical expense deductions. They're more likely to be able to pay the medical expense and and you know, deductions. So, that's that was the problem of having all these deductions that don't really tie into uh like normal deductions you would expect for an income tax system being on this itemized threshold. Uh and then once you clear the threshold, all of a sudden you've you're now able to to possibly take advantage of other categories, right? So, the limitation is calculated annually. So, general definition of qualified medical expenses. We've got expenses uh must primarily be for medical care. So, the expenses have to be for medical care. Now, this becomes an issue because we have this idea of insurance and insurance is supposed to traditionally be for insuring against something that may or may not happen in the future. You're insuring against risk. But, the medical field being all messy the way it is, uh a lot of times the insurance is there to pay for part of your premium care depending on the time of insurance. So, in other words, if you go to normal care from a doctor, you would think that wouldn't really be covered under insurance normally because that's just normal maintenance. That would be like getting car insurance that covers your oil changes. That's kind of weird. You know, you would think the car insurance is there to cover the event of you getting in an accident or something. But, medical insurance because they're trying to play all these games with the medical insurance, which actually just seems to make it more complicated uh to understand and I don't think it and then it subsidizes the industry. That's where we run into these problems. So, medical care includes diagnosis, cure, mitigation, treatments, or prevention of diseases. Expenses affecting a structure or function of a body may qualify. So, and then cosmetic expenses generally do not qualify. Now, this is where we run into a bunch of problems because the this category of what is cosmetic or not is pretty, uh, hard to define sometimes. So, obviously, you know, you have like plastic surgery and stuff that that some of it could be cosmetic, some of it might not be cosmetic. Things like teeth can be kind of problematic. I mean, if you have a hole in your teeth, but they don't count it as a cavity, then, you know, is then they might say it's cosmetic and they won't, you know, seal up the hole in your tooth, right? Which [laughter] which I've had I don't got a problem with that. So, it's kind of like it's kind of a weird category, so that's another thing that gets gets a little wonky, uh, with the insurance categorization. Personal health or general wellness expenses, uh, usually do not qualify. So, personal health things, you can imagine once we open the door to being able to deduct medical expenses, that people are going to argue that preventative care is where the where the care, you know, you should be spending your time, which is fair from a personal standpoint. But, then you get people wanting to deduct all kinds of crazy stuff. So, they're going to deduct deduct their their shakes that they have in the morning or their exercise routine or their their their spa, their, you know, their swimming pool that just it's an electric lap swimming pool, right? And so, obviously, that, uh, becomes kind of a problem because it looks like personal stuff, a lot of that stuff. So, that's why you probably shouldn't open the door to medical expenses in general in the first place unless it's very but anyways here we So the taxpayer spouse and dependents may generally qualify expenses. So now we have the question of who can you can what if you paid for somebody's medical expenses? Well, if they're on your return meaning you and your spouse obviously but also you would think dependents those would be the people that you would think would qualify for the payments made for their expenses to possibly qualify for a deduction as an itemized deduction under medical expenses. So certain former spouses and dependents may qualify under special rules. Okay, common deductible medical expenses. So what's included what's not included? You can imagine if you look into case law and whatnot for income taxes medical expenses are one of those areas that are that are going to have a lot of people claiming a lot of weird stuff, you know? So so if someone comes in and like I want to deduct my spa, I want to deduct you know that my doctor says I need to take a trip to Hawaii or something then if it sounds fishy I mean somebody has probably tried it and so you can you can look it up and and try to try to do your research on it but people get quite creative or you can imagine people getting creative on what might be deductible for medical expenses but usually it's they have a lot of it pretty straightforward. So common deductible obviously like medical visits like standard medical visits you have to take into consideration insurance though who's paying for the medical visits? Is it out of pocket or not? If you have a high deductible plan then it's likely that more of the payment is going to be out of pocket you know and so hospital services so dental dental treatment prescription medications we've got insulin surgery chiropractic that's usually surgery that's for a a medical reason, of course. Chiropractic care, that was a questionable thing for some time, but now it's becoming more of a a legitimate you know, recognized area, which seems fair. So, psychiatric care. Now, so notice that some of the problems with these things is, of course, once you start giving benefits from the government to them, you kind of subsidize them. So, psychiatric Anyway, psychiatric care is a harder one to deal with because it's mental care. And I think one of the problems we deal with these days is people are over they're overly getting things like mental care and possibly, you know, surgery and even drugs because they're being subsidized and therefore, you know, they're they're likely to you know, I got to take advantage of my subsidy, you know, so. Eyeglasses and contact lenses, uh hearing aids, medical testing and laboratory fees, uh nursing services, qualified long-term care services. That one also becomes kind of a an issue in and of itself because under insurance, it often qualifies in a different area. So, but medical equipment. So, notice that if someone has medical equipment, that's one of the things that could have a have a signi- significant impact. Like if someone even if they put something in their home to help them get up the stairs or, you know, things like that, rails and and and whatnot, then uh then you could try to check out and see if that substantial medical expenses is a is is is is uh deductible. And then cuz it could be costly. Transportation primarily for the medical care. So, when you do the transportation, you might be able to use like a mileage method, although the rate is not always the same, often lower because they don't update it as often as the business miles. Certain medical uh necessary home care improvements. So, that's the one where like I said, they put a rail in your home or a ramp or something like that, then uh you think that could be costly and and so make sure that if someone's doing something like that, you say, "Hey, wait a sec." The as a tax preparer, that there might be, you know, that might be something that we need to add up all the medical expenses all of a sudden in the year that you have done that. So, cosmetics uh cosmetic surgery. So, what So, common non-deductible expenses. So, now we've got the cosmetic surgery. So, there's all these problems in what is cosmetic and what is not cosmetic, uh and that becomes an issue. So, general health club dues. So, if you say, "Hey, look, I'm going to my club, man. I need to go to my health club." It's like, "All you do at the health club is hang out and talk crap about people." I know, but I it's but we also have like a work bike. We've got a bike machine workout there. You know, so they don't So, they're not in with the health club thing. Vitamins and general and general health. My vitamin C, I should need a deductible. It's not It's not a prescription drug, so they don't want to they don't want to subsidize just normal vitamins, I guess. Although, the vitamin company would probably be happy if they were to do that. Non-prescription drugs other than uh uh insulin. So, non your your aspirin. So, so they're not subsidizing the aspirin. Uh funeral uh expenses. Okay, you're dead. Okay, so that's not that's not a medical expense once I don't need I don't need I don't mean to be rude here, but uh the medical expenses are supposed to prevent or or stop or deter death. Once you're dead, then it's no longer medical expenses. All right, I get So, toothpaste and and toiletries. Okay, no toothpaste uh uh uh maternity clothes. no. I need to buy a bigger shirt. Okay, I get it, but no, no. Diet food for general for general health. So, diet food So, this would the diet industry would love this, right? Are you guys You know, we qualified for diet food. It would be like kosher for diet food, you know, for people on a diet. Is that diet food kosher? You know, it's like and they're subsidizing it. No, no, no, you don't get food. You can't deduct food. Child care expenses, uh, elective elective cosmetic uh, procedures, cosmetic procedures, uh, illegal operations or treatments. So, obviously some of these are probably going to come up. So, most of the time when people get creative and they're like, okay, what about this, that, or the other thing? It's probably been tried before and you can kind of find the general list and say whether that's going to be good or not. But, people can be quite creative and again, they can probably come up with things that are outside the box and then you can look at the court cases and whatnot and see if it would qualify. You can actually get quite into the weeds in this particular area. So, insurance premiums, what about the insurance and the reimbursements? Insurance reimbursements reduce deductible medical expenses. So, if you're trying to say that my doctor visit uh, cost $100, but your insurance paid for, you know, $50 of it, well, then you only get to deduct the amount that you paid, the $50 for that visit. That's separate from the question of do I get to deduct the insurance, right? You're paying for the insurance and the question is, do I get to deduct deduct the insurance premiums? That's different than the question of, well, what if I go to the doctor and they have charged $80, but my but my my my insurance covers 50 of it. And and so, that would would the So, so, when you go to the doctor visit, you don't get to deduct the full amount of whatever they charged. And of course, what is the doctor charge? They charge the max of whatever the insurance company will allow them to charge. And this is another problem with this this whole system is it's not market-based because the insurance companies it's all based on on whatever the insurance company has set the price to be, right? And that's what the So, the doctors are going to charge that because that's the So, so you get this weird thing going on. Anyway, only unreimbursed expenses may be deducted. So, premiums for medical insurance may qualify. So, that's the premiums. So, you may be able to qualify for the premiums as deductible, but then you don't get to then say I went to a medical visit and then and then and and the and the insurance paid for it and then deduct the visit, right? Now, if you have a high deductible plan, then it's likely that your premiums are lower and then when you go to the actual medical visit, you're going to have to pay more because the because the insurance is likely not covering your your normal kind of visits. That's the that's the general what you would think would generally be happening. Uh Medicare premiums may qualify for Medicare premiums. Uh long-term care insurance premiums may qualify subject to limitations. So, that we have this weird thing with the long-term care uh uh situation for the insurance. Employer-paid insurance generally cannot also be deducted. So, we don't have the employer-paid uh insurance meaning if it was paid by the employer, you're basically getting a benefit uh from the employer and that would typically be reflected in the W-2 as to whether it would be a a tax benefit or not by reflecting it in box one of uh the W-2 if it if it needs to be included or not for for income taxes uh there. So, pre-tax payroll deductions cannot generally be be deducted again, meaning if it's obviously if it's something that qualified for a deduction for federal income taxes, then the employer takes care of it, meaning they reduce your your box one income on the W-2, then it's already been taken care of. You can't deduct it, you know, again somewhere else. That would be double dipping. Marketplace insurance and premiums tax credit complications. Marketplace insurance may involve advanced premium tax credits. So, now we have this whole situation that happened with the Obamacare uh era where they were trying to basically governmentize the the health care system kind of piecemeal and they wanted to do that by uh eliminating the free rider effect, forcing everybody onto the market, so you can't not have insurance, and and then and then kind of kind of centralize that. And it didn't quite, you know, there's back and forth on that whole thing, and we left off we ended up with this kind of categorization of of insurance plans as high deductible plans and non-high deductible plans, and then we have this concept of the marketplace, uh which which still has kind of subsidies, which might differ from state to state. But, the idea is now there's a there's a an insurance a premium premium tax credit uh that you that you might be able to deduct if you have this high market high deductible plan that you purchased through the marketplace. So, now you've got this credit. Well, the problem with the credit, there's multiple problems in terms of complications with it because now if if you got a credit for it, then then that's going to be confusing as to whether or not you actually paid for something and therefore should get a deduction for the medical expenses. It's also confusing because you pre-pay, meaning the credit that you get is going to happen in in in a in a pre-payment. So, that it basically lowers the amount of premiums that you pay. So, you're actually getting an advance of the credit, and then you've got to reconcile the credit to the advanced credit, which we'll talk more about in future presentations, which muddies up the whole calculation of who paid what within within that whole thing. So, we'll talk about that premium tax credit later. That's usually something that happens to with more lower income individuals who are getting possibly their insurance not through an employer is is is is often the situation. All right, premium sub-subsidized by the PTC, the the premium tax credit cannot also be deducted. So, if you if you got subsidized, then then you can't double dip in essence. Reconciliation of form 8962 may may affect deductible amounts. So, and tax software obviously is quite helpful with some of these things as well calculating this particular credit. Repayment of excess PTC may affect overall tax calculations. In other words, it's possible that you had an advanced premium tax credit lowering your premiums, but you took too much because you didn't know how much income you were going to make. And then when we reconcile it at the end of the year, you're going to have to re- repay some of the premium tax credit. And then again, how is that going to affect some of these other payments or possible deductions you could have for expenses? So, self-employed taxpayers may face circular calculations involving the self-employed health insurance deduction and the PTC. Okay. So, health savings account HSA are complications. So, this is the other thing that happened with the health care that they said, "Okay, well, if we have these high deductible plans, that's usually for lower income individuals. Therefore, we might want to set up these health savings accounts, which are kind of set up similar to an IRA in that you get a tax benefit when you put the money under the umbrella of a health savings account. And again, they they market this politically as something beneficial for low-income individuals. So, you can see the back and forth, the political back and forth, which is actually really just completely confusing things for the very people that they're trying to help, which is really the love. So, now we have a situation where you could have a premium tax credit, advanced premium tax credit, and the health savings accounts, which which are which are which we could which you could possibly set up, which again confuses the whole question of who's paying what and whether or not it could be deductible on the schedule A. Now, a lot individuals that might qualify for the health savings accounts and have a high deductible plan, be on the marketplace, have the premium tax credit, probably aren't adding up their medical expenses cuz they're not itemizing in the first place, unless they have a substantial amount. But But, you could see where this could possibly get highly confusing. Health savings account contributions, which we talked about in prior presentation, may already provide a tax deduction. So, medical expenses paid with tax-free HSA funds cannot also be deducted. So, now you already got a tax benefit because you put the money into a health savings account. So, you can't, you know, then get a get a form of double dipping, right? Cuz you got already got a tax benefit, and you So, you're paying for the medical expenses with tax-free income, basically. And so So, you can't deduct it. Then, okay. So, the So, distributions from HSAs used for qualified expenses are generally tax-free. So, double deductions are prohibited. So, high deductible health plans often interact with HSA rules. So, flexible spending accounts FSA and health reimbursement arrangements uh HRA expenses reimbursed through FSAs generally cannot be deducted again cuz we have the reimbursement. This is uh possibly not as common that you will see these days as a health savings accounts. But, anyway, the employer-funded HRAs also reduce deductible expenses. Uh pre-tax salary deductions usually already generated tax savings. Only unreimbursed expenses remain deductible. All right, dental expenses. Uh preventive uh dental care may qualify. So, you're going to get your normal checkup, uh that may qualify even though it's a preventive No, it's like getting an oil change, right? Uh and then you you've got braces and ortho orthodontia may qualify. So, now they're going to straighten your teeth, and you could argue well, hey, that's cosmetic. I mean, if my if the guy's teeth is crooked, you know, that does he he could still chew. So, then you see where this cosmetic thing comes in. So, that So, they're going to say that generally will qualify. Uh dentures may qualify. Does he need the dentures? Does he really need it? He could just blend his oatmeal up in a blender and it'd be fine. It's a cosmetic thing, right? You know, you could see it's cosmetic versus a lot of dental stuff could be in cosmetic. Extractions and fillings may qualify. So, extractions uh I think that means pulling your teeth. >> [laughter] >> And fillings, right? I would think the fillings would be there, but if you have a hole in your teeth and they don't call it a cavity, apparently, that's cosmetic, I guess. Cosmetic dental procedures may not qualify. Got people drilling in my teeth for no dang reason. Why do you have a hole in your teeth? Cuz the last dentist was crazy. Just fill it in. I get teeth whitening generally does not qualify. Okay, long-term care expenses. Qualified long-term care services may qualify. Uh long-term care insurance premiums may qualify subject to age-based limitations. Medical portions of nursing home costs, which could be highly expensive, may qualify. Personal living expenses generally do not qualify unless prim- primarily for medical care. All right, medical expenses for dependents. So now you've got the kids on there. So the teddy bear doesn't qualify, okay? Okay. Expenses paid for dependents may qualify. So a dependent may qualify even if they do not file jointly with uh the taxpayer. So cert- uh certain support tests apply. So you could have unusual situations, but typically you would think the dependent would be on the tax return, and in which case it would qualify. If there were if if they're still kind of dependents, but they're not on the tax return, you might have some weird situation that you can dig into. Medical expenses may sometimes qualify even if the dependent exemption rules are not fully met. Timing issues and tax planning. Expenses are generally deducted when paid, cash basis. Taxpayers may bunch expenses uh into one year. So you might try paying more expenses in one particular year. Why? Because it's more likely to push you over the hurdle of itemized deductions if you're on the low-income side to be able to itemize, or the floor of the 7.5 if you're a more wealthy individual, but you have substantial medical expenses. Therefore, adjusting the timing to bunch up the expenses using a cash base method could be a strategy to take uh in the event In other words, for example, like if you're putting in like a ramp into your uh in into your your home, and if that qualifies for medical expenses, do you want to take it uh have the have the have the have the construction go over 2 years, or would you like to pay for it all in 1 year? Well, it'd probably be better to pay for it all in 1 year because it's more likely to put you over that 7.5 hurdle. If you do it in 2 years, then if then then the 7.5 is going to eat it up in both of those years, and you're going to get a less of a deduction. So, so if there's substantial medical expenses and you're able to plan for it, then the bunching strategy, do it in 1 year, uh you might is something to look into. So, elective procedures may be timed uh strategically. So, paying expenses before year end may increase deductions. Deferring income may help reduce the AGI threshold. Record-keeping requirements. Taxpayers should maintain receipts and invoices. So, if you get an audit like 3 years later, you got to pull these things out. Insurance reimbursement records should be retained. Mileage logs may support transportation deductions. Prescription documentation may be necessary. Statements from healthcare providers may support medical necessity. HSA and FSA records should be retained. Common audit and compliance issues. Double-counting reimbursed expenses. So, don't do the double-dipping thing. So, deducting cosmetic procedures. It's cosmetic, man. The dentist drilled a hole in my teeth. I need to fix it. No, that's just cosmetic Whatever, dude. Why? There's a hole. It's right there. It's got coffee stains all Okay, anyway. Im- improper inclusion of general wellness costs, failure to reduce expenses for insurance reimbursements, incorrect HSA coordination, claiming non-deductible over-the-counter items, and poor substantiation. Primary IRS resources, you can find more information on this if you have question. IRS website, irs.gov, irs.gov. You can look at the Schedule A, Form 1040 instructions for tax year 2025, Form 1040 instructions tax year 2025, the IRS Publication 502, IRS Publication 969, IRS Publication 17, Form 8889 instructions, and Form 8962 instructions, as well as the Internal Revenue Code Section 213 and 223 as a jumping-off point in your research.