Medical Expense Deduction Calculator

Calculate deductible medical expenses exceeding the 7.5% AGI threshold.

By Konstantin Iakovlev · Updated April 2026 · Source: IRS — Forms, Instructions & Publications

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Use the Medical Expense Deduction Calculator above to calculate your results. Enter your values and see instant results — all calculations run in your browser.

Disclaimer: This calculator is for informational purposes only and does not constitute tax, financial, or legal advice. Results are estimates based on the information you provide and current rates. Always consult a qualified tax professional or financial advisor for advice specific to your situation.

How It Works

Figuring out how much of your qualified medical spending actually lowers your tax bill is the job this tool handles for your 2026 federal return. Under the 2026 rules, the IRS lets you deduct only the portion of medical expenses that runs past 7.5% of your Adjusted Gross Income (AGI). Claimed correctly, that deduction can pull down your taxable income and translate into real savings.

The arithmetic runs in three short steps. First, your AGI threshold is found by multiplying your 2026 AGI by 7.5%. That threshold is then subtracted from your total qualified medical expenses, and whatever remains is your deductible amount. When your expenses come in at or below the 7.5% AGI threshold, nothing carries over and the deduction lands at zero.

Only 'qualified' expenses belong in the total: payments tied to diagnosing, curing, easing, treating, or preventing disease, or to procedures affecting a structure or function of the body. Hold on to every receipt and statement, since the IRS can ask you to back up the figures. Two errors crop up most often, slipping non-qualified costs into the total and overlooking eligible ones, so it pays to read IRS Publication 502 closely before you file.

Example: John and Mary's 2026 Medical Expense Deduction

  1. 1 John and Mary have a combined 2026 Adjusted Gross Income (AGI) of $100,000. Their total qualified medical expenses for the year are $12,000.
  2. 2 First, calculate their 7.5% AGI threshold: $100,000 (AGI) * 0.075 = $7,500. Next, subtract this threshold from their total medical expenses: $12,000 (Medical Expenses) - $7,500 (AGI Threshold) = $4,500.
  3. 3 John and Mary can deduct $4,500 in medical expenses on their 2026 federal income tax return.
  4. 4 This deduction of $4,500 will reduce their taxable income, potentially lowering their overall tax liability for the year. If their medical expenses were $7,000, which is below the $7,500 threshold, they would not have any deductible medical expenses.

Source: IRS — Forms, Instructions & Publications · Last updated: April 2026

Frequently Asked Questions

What medical expenses are tax deductible?
Deductible medical expenses include doctor visits, hospital stays, prescription drugs, dental and vision care, health insurance premiums (if not pre-tax), mental health treatment, medical equipment, and travel to medical appointments. Over-the-counter medicines generally do not qualify.
What is the 7.5% AGI threshold for medical deductions?
You can only deduct medical expenses that exceed 7.5% of your adjusted gross income. If your AGI is $60,000, the threshold is $4,500. If your total medical expenses are $7,000, only $2,500 is deductible. You must itemize to claim this deduction.
Can I deduct health insurance premiums?
Yes, if you pay premiums with after-tax dollars. Employer-sponsored premiums paid pre-tax through payroll are already excluded and cannot be deducted again. Self-employed individuals can deduct health insurance premiums above the line without itemizing.

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