Rule Atlas
IRC § 213: Medical Expense Deduction on Schedule A
Under IRC § 213 (IRS / Treasury Circular 230), medical Expense Deduction on Schedule A establishes the authoritative rules tested on the IRS Enrolled Agent (EA). Learn to identify qualified medical expenses, calculate the 7. VoraPrep verifies every threshold, worked table, and practice question below against the current IRS Enrolled Agent (EA) blueprint.
Current Statutory Thresholds & Limits in Effect
Triggers deposit by the next banking day AND converts monthly depositors to semiweekly status for the remainder of the current and entire next calendar year.
What Qualifies? A Quick Reference
| Deductible (Qualified) | Not Deductible (Non-Qualified) |
|---|---|
| Payments to doctors, dentists, surgeons, chiropractors | Cosmetic surgery (unless for deformity/injury/disease) |
| Prescription medications and insulin | Non-prescription drugs (except insulin) & dietary supplements |
| Hospital and nursing home care | General health items (vitamins, gym memberships) |
| Health Insurance Premiums (paid with after-tax funds) | Premiums paid with pre-tax dollars (e.g., most employer plans) |
| Eyeglasses, contact lenses, hearing aids, dentures | Funeral, burial, or cremation costs |
| Medically necessary equipment (e.g., crutches, wheelchair) | Non-emergency, non-medical travel |
Leo, a single taxpayer, has an Adjusted Gross Income (AGI) of $80,000 for 2025. He is itemizing his deductions on Schedule A. During the year, he paid the following expenses: Health insurance premiums (post-tax): $4,000 Prescription drugs: $2,500 Doctor's visits: $1,800 Dental care: $1,200 Gym membership for general fitness: $600 Over-the-counter vitamins for general health: $300 What is the amount of medical expense deduction Leo can claim on his Schedule A?
Worked Example: Calculating the Medical Expense Deduction
Scenario. David is single, age 45, and has an Adjusted Gross Income (AGI) of $80,000 for 2025. He is itemizing his deductions. During the year, he paid the following amounts:
- Health insurance premiums (after-tax): $4,000 Payments to doctors and dentists: $2,500 Prescription drugs: $1,000 Over-the-counter vitamins: $300 Cosmetic teeth whitening: $500
- Can David claim a medical expense deduction, and if so, how much?
- Step 1: Identify and Sum Total Qualified Medical Expenses First, we must exclude non-qualified expenses. The vitamins ($300) are for general health, and the cosmetic teeth whitening ($500) is not for the treatment of a disease. Per IRC § 213(d), neither is deductible. Health insurance premiums: $4,000 Doctor/dentist payments: $2,500 Prescription drugs: $1,000 Total Qualified Medical Expenses = $7,500
- Step 2: Calculate the 7.5% AGI Floor David's AGI is $80,000. The deduction is limited to the amount exceeding 7.5% of AGI. AGI Floor = $80,000 0.075 = $6,000**
Common IRS Enrolled Agent (EA) Distractors on IRC § 213
- 1Every medical expense deduction question on the SEE follows the same underlying structure. Use this 5-step decision framework and you'll rarely miss one:
- 2Step 3. Calculate the Adjusted Gross Income (AGI) floor. This is the critical hurdle. Multiply the taxpayer's AGI for the year by 7.5%. This number represents the amount of medical expenses that are NOT deductible.
- 3Step 4. Subtract the AGI floor from the total qualified expenses. If the total expenses are greater than the floor, the difference is the deductible amount reported on Schedule A. If the total is less than or equal to the floor, the deduction is zero.
- 4Think of the 7.5% AGI floor like a high-deductible insurance policy: you have to pay the first 7.5% of your income's worth of medical bills out-of-pocket before the 'tax deduction insurance' kicks in to cover the rest.
- 5To correctly handle the medical expense deduction, you must:
Frequently Asked Questions: IRC § 213
What is the core rule under IRC § 213 (Medical Expense Deduction on Schedule A)?
Under IRC § 213 (IRS / Treasury Circular 230), medical Expense Deduction on Schedule A establishes the authoritative rules tested on the IRS Enrolled Agent (EA). Learn to identify qualified medical expenses, calculate the 7. VoraPrep verifies every threshold, worked table, and practice question below against the current IRS Enrolled Agent (EA) blueprint.
How is IRC § 213 tested on the IRS Enrolled Agent (EA)?
Every medical expense deduction question on the SEE follows the same underlying structure. Use this 5-step decision framework and you'll rarely miss one: Step 3. Calculate the Adjusted Gross Income (AGI) floor. This is the critical hurdle. Multiply the taxpayer's AGI for the year by 7.5%. This number represents the amount of medical expenses that are NOT deductible.
Where can I practice IRS Enrolled Agent (EA) questions on Medical Expense Deduction on Schedule A?
Test yourself instantly with the free playable IRS Enrolled Agent (EA) question on this page, or launch VoraPrep's full IRS Enrolled Agent (EA) adaptive question bank, interactive lessons, and 1:1 exam simulator at voraprep.com/ea-prep.