What the IRS says about medical expenses and records
IRS Publication 502 says you should keep records of your medical and dental expenses to support your deduction, and advises against sending those records with a paper return. It says the deduction is reported on Schedule A (Form 1040), and points to the Schedule A instructions for how to figure it.
The publication says you can include only the medical and dental expenses you paid this year, and that you cannot include expenses paid by insurance companies or other sources. It also says you can deduct only the part of your medical and dental expenses that is more than 7.5% of your adjusted gross income (AGI).
This is general information, not tax, legal or financial advice. Which expenses qualify depends on your circumstances and the current rules, so read the linked IRS publication and ask a qualified tax professional if unsure.
What the publication says counts and what does not
According to Publication 502, medical care expenses must be primarily to alleviate or prevent a physical or mental disability or illness. Expenses that are merely beneficial to general health, such as vitamins or a vacation, are excluded. It also says you generally cannot include veterinary fees, and that diet food and gym, health club or spa membership dues are not includible.
Those distinctions matter when reading a statement, because a pharmacy charge, a clinic payment and a gym membership all look like ordinary card lines. The statement shows the payee and amount. Whether an item qualifies is a separate question that the publication answers, and one for a tax professional if unclear.
Building a medical expense list from statements
After converting your statements, filter for health-related payees and add columns for the date paid, who the care was for, a category, any insurance reimbursement, and a note on the supporting document. A synthetic example:
Date Description Amount Category Reimbursed Document
02/06/2026 Example Family Clinic -150.00 Doctor visit -90.00 EOB feb.pdf
03/14/2026 Example Pharmacy -32.40 Prescription 0.00 receipt_0314
04/02/2026 Example Dental Group -400.00 Dental -250.00 EOB apr.pdf
04/20/2026 Example Fitness Club -45.00 Gym (check) 0.00 not includedBecause the publication says expenses paid by insurance cannot be included, a Reimbursed column and a Net column (amount minus reimbursement) help separate what you paid from what insurance covered. A SUMIFS total by category and a running total for the year show where you stand, although the threshold depends on your AGI, which a bank statement does not reveal.
Statement lines may also lack detail. A charge from a hospital billing service may combine several visits, and a payment may cover a balance from the prior year. Publication 502 says you can include only expenses you paid this year, so check the payment date against the bill.
Keep the originals
A spreadsheet is a working summary. We are not claiming it satisfies any requirement, so keep the bills, insurance explanations of benefits, receipts and statements themselves. PDFtoRow can convert statement PDFs to Excel or CSV as a starting point for the list.
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Frequently Asked Questions
Yes. Publication 502 says you should keep records of your medical and dental expenses to support your deduction, and advises against sending them with a paper return.
According to Publication 502, you cannot include medical expenses paid by insurance companies or other sources, and you can include only expenses you paid this year.
The publication says you can deduct only the part of your medical and dental expenses that is more than 7.5% of your adjusted gross income, reported on Schedule A (Form 1040). Check the current publication for any change.
Primary Evidence & Official References
- Publication 502, Medical and Dental Expenses — irs.gov (Verified 2026-10-29). Official source documentation →