Internal Revenue Code:Sec. 213. Medical, dental, etc., expenses
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Location in Internal Revenue Code
TITLE 26 - INTERNAL REVENUE CODE
Subtitle A - Income Taxes
CHAPTER 1 - NORMAL TAXES AND SURTAXES
Subchapter B - Computation of Taxable Income
PART VII - ADDITIONAL ITEMIZED DEDUCTIONS FOR INDIVIDUALS
Statute
Sec. 213. Medical, dental, etc., expenses
(a) Allowance of deduction
There shall be allowed as a deduction the expenses paid during
the taxable year, not compensated for by insurance or otherwise,
for medical care of the taxpayer, his spouse, or a dependent (as
defined in section 152, determined without regard to subsections (b)(1),
(b)(2), and (d)(1)(B) thereof), to the extent that such expenses exceed
7.5 percent of adjusted gross income.
(b) Limitation with respect to medicine and drugs
An amount paid during the taxable year for medicine or a drug
shall be taken into account under subsection (a) only if such
medicine or drug is a prescribed drug or is insulin.
(c) Special rule for decedents
(1) Treatment of expenses paid after death
For purposes of subsection (a), expenses for the medical care
of the taxpayer which are paid out of his estate during the
1-year period beginning with the day after the date of his death
shall be treated as paid by the taxpayer at the time incurred.
(2) Limitation
Paragraph (1) shall not apply if the amount paid is allowable
under section 2053 as a deduction in computing the taxable estate
of the decedent, but this paragraph shall not apply if (within
the time and in the manner and form prescribed by the Secretary)
there is filed -
(A) a statement that such amount has not been allowed as a
deduction under section 2053, and
(B) a waiver of the right to have such amount allowed at any
time as a deduction under section 2053.
(d) Definitions
For purposes of this section -
(1) The term ''medical care'' means amounts paid -
(A) for the diagnosis, cure, mitigation, treatment, or
prevention of disease, or for the purpose of affecting any
structure or function of the body,
(B) for transportation primarily for and essential to medical
care referred to in subparagraph (A),
(C) for qualified long-term care services (as defined in
section 7702B(c)), or
(D) for insurance (including amounts paid as premiums under
part B of title XVIII of the Social Security Act, relating to
supplementary medical insurance for the aged) covering medical
care referred to in subparagraphs (A) and (B) or for any
qualified long-term care insurance contract (as defined in
section 7702B(b)).
In the case of a qualified long-term care insurance contract (as
defined in section 7702B(b)), only eligible long-term care
premiums (as defined in paragraph (10)) shall be taken into
account under subparagraph (D).
(2) Amounts paid for certain lodging away from home treated as
paid for medical care. - Amounts paid for lodging (not lavish or
extravagant under the circumstances) while away from home
primarily for and essential to medical care referred to in
paragraph (1)(A) shall be treated as amounts paid for medical
care if -
(A) the medical care referred to in paragraph (1)(A) is
provided by a physician in a licensed hospital (or in a medical
care facility which is related to, or the equivalent of, a
licensed hospital), and
(B) there is no significant element of personal pleasure,
recreation, or vacation in the travel away from home.
The amount taken into account under the preceding sentence shall
not exceed $50 for each night for each individual.
(3) Prescribed drug. - The term ''prescribed drug'' means a
drug or biological which requires a prescription of a physician
for its use by an individual.
(4) Physician. - The term ''physician'' has the meaning given
to such term by section 1861(r) of the Social Security Act (42
U.S.C. 1395x(r)).
(5) Special rule in the case of child of divorced parents, etc.
- Any child to whom section 152(e) applies shall be treated as a
dependent of both parents for purposes of this section.
(6) In the case of an insurance contract under which amounts
are payable for other than medical care referred to in
subparagraphs (A), (B), and (C) of paragraph (1) -
(A) no amount shall be treated as paid for insurance to which
paragraph (1)(D) applies unless the charge for such insurance
is either separately stated in the contract, or furnished to
the policyholder by the insurance company in a separate
statement,
(B) the amount taken into account as the amount paid for such
insurance shall not exceed such charge, and
(C) no amount shall be treated as paid for such insurance if
the amount specified in the contract (or furnished to the
policyholder by the insurance company in a separate statement)
as the charge for such insurance is unreasonably large in
relation to the total charges under the contract.
(7) Subject to the limitations of paragraph (6), premiums paid
during the taxable year by a taxpayer before he attains the age
of 65 for insurance covering medical care (within the meaning of
subparagraphs (A), (B), and (C) of paragraph (1)) for the
taxpayer, his spouse, or a dependent after the taxpayer attains
the age of 65 shall be treated as expenses paid during the
taxable year for insurance which constitutes medical care if
premiums for such insurance are payable (on a level payment
basis) under the contract for a period of 10 years or more or
until the year in which the taxpayer attains the age of 65 (but
in no case for a period of less than 5 years).
(8) The determination of whether an individual is married at
any time during the taxable year shall be made in accordance with
the provisions of section 6013(d) (relating to determination of
status as husband and wife).
(9) Cosmetic surgery. -
(A) In general. - The term ''medical care'' does not include
cosmetic surgery or other similar procedures, unless the
surgery or procedure is necessary to ameliorate a deformity
arising from, or directly related to, a congenital abnormality,
a personal injury resulting from an accident or trauma, or
disfiguring disease.
(B) Cosmetic surgery defined. - For purposes of this
paragraph, the term ''cosmetic surgery'' means any procedure
which is directed at improving the patient's appearance and
does not meaningfully promote the proper function of the body
or prevent or treat illness or disease.
(10) Eligible long-term care premiums. -
(A) In general. - For purposes of this section, the term
''eligible long-term care premiums'' means the amount paid
during a taxable year for any qualified long-term care
insurance contract (as defined in section 7702B(b)) covering an
individual, to the extent such amount does not exceed the
limitation determined under the following table:
In the case of an individual
with an attained age before the The limitation
close of the taxable year of: is:
40 or less $ 200
More than 40 but not more than 50 375
More than 50 but not more than 60 750
More than 60 but not more than 70 2,000
More than 70 2,500 .
(B) Indexing. -
(i) In general. - In the case of any taxable year beginning
in a calendar year after 1997, each dollar amount contained
in subparagraph (A) shall be increased by the medical care
cost adjustment of such amount for such calendar year. If
any increase determined under the preceding sentence is not a
multiple of $10, such increase shall be rounded to the
nearest multiple of $10.
(ii) Medical care cost adjustment. - For purposes of clause
(i), the medical care cost adjustment for any calendar year
is the percentage (if any) by which -
(I) the medical care component of the Consumer Price
Index (as defined in section 1(f)(5)) for August of the
preceding calendar year, exceeds
(II) such component for August of 1996.
The Secretary shall, in consultation with the Secretary of
Health and Human Services, prescribe an adjustment which the
Secretary determines is more appropriate for purposes of this
paragraph than the adjustment described in the preceding
sentence, and the adjustment so prescribed shall apply in
lieu of the adjustment described in the preceding sentence.
(11) Certain payments to relatives treated as not paid for
medical care. - An amount paid for a qualified long-term care
service (as defined in section 7702B(c)) provided to an
individual shall be treated as not paid for medical care if such
service is provided -
(A) by the spouse of the individual or by a relative
(directly or through a partnership, corporation, or other
entity) unless the service is provided by a licensed
professional with respect to such service, or
(B) by a corporation or partnership which is related (within
the meaning of section 267(b) or 707(b)) to the individual.
For purposes of this paragraph, the term ''relative'' means an
individual bearing a relationship to the individual which is described
in any of subparagraphs (A) through (G) of section 152(d)(2).
This paragraph shall not apply for purposes of section 105(b)
with respect to reimbursements through insurance.
(e) Exclusion of amounts allowed for care of certain dependents
Any expense allowed as a credit under section 21 shall not be
treated as an expense paid for medical care.
Sources
(Aug. 16, 1954, ch. 736, 68A Stat. 69; Pub. L. 85-866, title I,
Sec. 16, 17(a), (b), Sept. 2, 1958, 72 Stat. 1613, 1614; Pub. L.
86-470, Sec. 3(a), May 14, 1960, 74 Stat. 133; Pub. L. 87-863, Sec.
1(a), (b), Oct. 23, 1962, 76 Stat. 1141; Pub. L. 88-272, title II,
Sec. 211(a), Feb. 26, 1964, 78 Stat. 49; Pub. L. 89-97, title I,
Sec. 106(a)-(d)(1), July 30, 1965, 79 Stat. 336, 337; Pub. L.
94-455, title V, Sec. 504(c)(1), title XIX, Sec. 1906(b)(13)(A),
Oct. 4, 1976, 90 Stat. 1565, 1834; Pub. L. 97-248, title II, Sec.
202(a)-(b)(3)(B), Sept. 3, 1982, 96 Stat. 421; Pub. L. 98-369,
div. A, title IV, Sec. 423(b)(1), (3), 474(r)(9), 482(a), (b)(1),
title VII, Sec. 711(b), July 18, 1984, 98 Stat. 800, 841, 847, 848,
943; Pub. L. 99-514, title I, Sec. 133, Oct. 22, 1986, 100 Stat.
2116; Pub. L. 101-508, title XI, Sec. 11111(d)(1), 11342(a), Nov.
5, 1990, 104 Stat. 1388-412, 1388-471; Pub. L. 103-66, title XIII,
Sec. 13131(d)(3), Aug. 10, 1993, 107 Stat. 435; Pub. L. 104-191,
title III, Sec. 322(a)-(b)(2)(A), (C), (3), (4), Aug. 21, 1996, 110
Stat. 2060-2062.)
Amendment of Section
ADJUSTMENT OF LONG-TERM CARE PREMIUM LIMITATION FOR TAX YEARS
BEGINNING IN 2002
For adjustment of limitation of amount of eligible long-term
care premiums includible in term ''medical care'' under
subsection (d) of this section for tax years beginning in 2002,
see section 3.12 of Revenue Procedure 2001-59, set out as a note
under section 1 of this title.
References in Text
REFERENCES IN TEXT
The Social Security Act, referred to in subsec. (d)(1)(D), is act
Aug. 14, 1935, ch. 531, 49 Stat. 620, as amended. Part B of title
XVIII of the Social Security Act is classified generally to part B
(Sec. 1395j et seq.) of subchapter XVIII of chapter 7 of Title 42,
The Public Health and Welfare. For complete classification of this
Act to the Code, see section 1305 of Title 42 and Tables.
Miscellaneous
AMENDMENTS
2004 - Pub.L. 108-311 Sec. 207(17&(18). Section 213(a) is amended
by inserting ``, determined without regard to subsections (b)(1),
(b)(2), and (d)(1)(B) thereof'' after ``section 152'';
and, the second sentence of section 213(d)(11) is amended by
striking ``paragraphs (1) through (8) of section 152(a)'' and
inserting ``subparagraphs (A) through (G) of section 152(d)(2)''.
1996 - Subsec. (d)(1). Pub. L. 104-191, Sec. 322(b)(2)(A),
inserted concluding provisions ''In the case of a qualified
long-term care insurance contract (as defined in section 7702B(b)),
only eligible long-term care premiums (as defined in paragraph
(10)) shall be taken into account under subparagraph (D).''
Subsec. (d)(1)(B). Pub. L. 104-191, Sec. 322(a), struck out
''or'' at end.
Subsec. (d)(1)(C). Pub. L. 104-191, Sec. 322(a), added subpar.
(C). Former subpar. (C) redesignated (D).
Subsec. (d)(1)(D). Pub. L. 104-191, Sec. 322(b)(1), inserted
before period ''or for any qualified long-term care insurance
contract (as defined in section 7702B(b))''.
Pub. L. 104-191, Sec. 322(a), redesignated subpar. (C) as (D).
Subsec. (d)(6). Pub. L. 104-191, Sec. 322(b)(3)(A), substituted
''subparagraphs (A), (B), and (C)'' for ''subparagraphs (A) and
(B)'' in introductory provisions.
Subsec. (d)(6)(A). Pub. L. 104-191, Sec. 322(b)(3)(B),
substituted ''paragraph (1)(D)'' for ''paragraph (1)(C)''.
Subsec. (d)(7). Pub. L. 104-191, Sec. 322(b)(4), substituted
''subparagraphs (A), (B), and (C)'' for ''subparagraphs (A) and
(B)''.
Subsec. (d)(10), (11). Pub. L. 104-191, Sec. 322(b)(2)(C), added
pars. (10) and (11).
1993 - Subsec. (f). Pub. L. 103-66 struck out heading and text of
subsec. (f). Text read as follows: ''The amount otherwise taken
into account under subsection (a) as expenses paid for medical care
shall be reduced by the amount (if any) of the health insurance
credit allowable to the taxpayer for the taxable year under section
32.''
1990 - Subsec. (d)(9). Pub. L. 101-508, Sec. 11342(a), added par.
(9).
Subsec. (f). Pub. L. 101-508, Sec. 11111(d)(1), added subsec.
(f).
1986 - Subsec. (a). Pub. L. 99-514 substituted ''7.5 percent''
for ''5 percent''.
1984 - Subsec. (d)(2), (3). Pub. L. 98-369, Sec. 482(a), added
par. (2) and redesignated former par. (2) as (3). Former par. (3)
redesignated (4).
Subsec. (d)(4). Pub. L. 98-369, Sec. 482(a), redesignated par.
(3) as (4). Former par. (4), as added by Pub. L. 98-369, Sec.
423(b)(1), redesignated (5).
Pub. L. 98-369, Sec. 423(b)(1), added par. (4). Former par. (4)
redesignated (5).
Subsec. (d)(5). Pub. L. 98-369, Sec. 482(a), redesignated par.
(4) as (5). Former par. (5) redesignated (6).
Pub. L. 98-369, Sec. 423(b)(1), redesignated former par. (4) as
(5). Former par. (5) redesignated (6).
Pub. L. 98-369, Sec. 711(b), substituted ''paragraph (4)'' for
''paragraph (2)''.
Subsec. (d)(6). Pub. L. 98-369, Sec. 482(a), redesignated par.
(5) as (6). Former par. (6) redesignated (7).
Pub. L. 98-369, Sec. 423(b)(1), (3), redesignated former par. (5)
as (6) and substituted therein ''limitations of paragraph (5)'' for
''limitations of paragraph (4)''. Former par. (6) redesignated (7).
Subsec. (d)(7). Pub. L. 98-369, Sec. 482(a), (b)(1), redesignated
par. (6) as (7) and substituted therein ''paragraph (6)'' for
''paragraph (5)''. Former par. (7) redesignated (8).
Pub. L. 98-369, Sec. 423(b)(1), redesignated former par. (6) as
(7).
Subsec. (d)(8). Pub. L. 98-369, Sec. 482(a), redesignated par.
(7) as (8).
Subsec. (e). Pub. L. 98-369, Sec. 474(r)(9), substituted
''section 21'' for ''section 44A''.
1982 - Subsec. (a). Pub. L. 97-248, Sec. 202(a), substituted
provisions that there shall be allowed as a deduction the expenses
paid during the taxable year, not compensated for by insurance or
otherwise, for medical care of the taxpayer, his spouse, or a
dependent (as defined in section 152), to the extent that such
expenses exceed 5 percent of adjusted gross income, for provision
allowing as deductions the amount by which the amount of the
expenses paid during the taxable year (reduced by any amount
deductible under paragraph (2)) for medical care of the taxpayer,
his spouse, and dependents (as defined in section 152) exceeded 3
percent of the adjusted gross income, and an amount (not in excess
of $150) equal to one-half of the expenses paid during the taxable
year for insurance which constituted medical care for the taxpayer,
his spouse, and dependents.
Subsec. (b). Pub. L. 97-248, Sec. 202(b)(1), amended subsec. (b)
generally, substituting provision that an amount paid during the
taxable year for medicine or a drug shall be taken into account
under subsec. (a) only if such medicine or drug is a prescribed
drug or is insulin for former provision that amounts paid during
the taxable year for medicine and drugs which (but for this
subsection) would have been taken into account in computing the
deduction under subsec. (a) would be taken into account only to the
extent that the aggregate of such amounts exceeded 1 percent of the
adjusted gross income.
Subsec. (c). Pub. L. 97-248, Sec. 202(b)(3)(B), redesignated
subsec. (d) as (c). Former subsec. (c) was repealed by Pub. L.
89-97.
Subsec. (d). Pub. L. 97-248, Sec. 202(b)(2), (3)(A), (B),
redesignated subsec. (e) as (d), added pars. (2) and (3), and
redesignated former pars. (2), (3), and (4) as (4), (5), and (6),
respectively. Former subsec. (d) redesignated (c).
Subsecs. (e), (f). Pub. L. 97-248, Sec. 202(b)(3)(B),
redesignated subsecs. (e) and (f) as (d) and (e), respectively.
1976 - Subsec. (d)(2). Pub. L. 94-455, Sec. 1906(b)(13)(A),
struck out ''or his delegate'' after ''Secretary''.
Subsec. (f). Pub. L. 94-455, Sec. 504(c)(1), substituted ''a
credit under section 44A'' for ''a deduction under section 214''
after ''allowed as''.
1965 - Subsec. (a). Pub. L. 89-97, Sec. 106(a), amended subsec.
(a) generally. Prior to amendment, subsec. (a) read as follows:
''There shall be allowed as a deduction the following amounts of
the expenses paid during the taxable year, not compensated for by
insurance or otherwise, for medical care of the taxpayer, his
spouse, or a dependent (as defined in section 152):
''(1) If neither the taxpayer nor his spouse has attained the
age of 65 before the close of the taxable year -
''(A) the amount of such expenses for the care of any
dependent who -
''(i) is the mother or father of the taxpayer or of his
spouse, and
''(ii) has attained the age of 65 before the close of the
taxable year, and
''(B) the amount by which such expenses for the care of the
taxpayer, his spouse, and such dependents (other than any
dependent described in subparagraph (A)) exceed 3 percent of
the adjusted gross income.
''(2) If either the taxpayer or his spouse has attained the age
of 65 before the close of the taxable year -
''(A) the amount of such expenses for the care of the
taxpayer and his spouse.
''(B) the amount of such expenses for the care of any
dependent described in paragraph (1)(A), and
''(C) the amount by which such expenses for the care of such
dependents (other than any dependent described in paragraph
(1)(A)) exceed 3 percent of the adjusted gross income.''
Subsec. (b). Pub. L. 89-97, Sec. 106(b), struck out second
sentence which read: ''The preceding sentence shall not apply to
amounts paid for the care of -
''(1) the taxpayer and his spouse, if either of them has
attained the age of 65 before the close of the taxable year, or
''(2) any dependent described in subsection (a)(1)(A).''
Subsec. (c). Pub. L. 89-97, Sec. 106(d)(1), struck out subsec.
(c) relating to maximum limitations on medical and dental expenses
under this section.
Subsec. (e). Pub. L. 89-97, Sec. 106(c), struck out from par.
(1)(A) ''including amounts paid for accident or health insurance''
after ''function of the body'', added pars. (1)(C), (2), and (3),
and renumbered former par. (2) as (4).
Subsec. (g). Pub. L. 89-97, Sec. 106(d)(1), struck out provisions
relating to maximum limitation if taxpayer or spouse has attained
age 65 and is disabled, special rule, amounts taken into account,
meaning of disabled, and determination of status.
1964 - Subsec. (b). Pub. L. 88-272 excluded persons attaining age
65 before the close of the taxable year from the limitation,
whether they are the taxpayer and his spouse, or the mother or
father of the taxpayer and his spouse.
1962 - Subsec. (c). Pub. L. 87-863, Sec. 1(a), substituted
''$5,000'' for ''$2,500'', ''$10,000'' for ''$5,000'', and
''$20,000'' for ''$10,000''.
Subsec. (g). Pub. L. 87-863, Sec. 1(b), substituted ''$20,000''
for ''$15,000'' in three places, and ''$40,000'' for ''$30,000''.
1960 - Subsec. (a). Pub. L. 86-470 authorized a taxpayer to
deduct medical care expenses for dependent parents of the taxpayer
or his spouse who have attained the age of 65 before the close of
the taxable year without applying the three percent limitation.
1958 - Subsec. (c). Pub. L. 85-866, Sec. 17(b), substituted
''Except as provided in subsection (g), the'' for ''The''.
Subsec. (d)(2)(A). Pub. L. 85-866, Sec. 16, struck out ''claimed
or'' before ''allowed''.
Subsec. (g). Pub. L. 85-866, Sec. 17(A), added subsec. (g).
EFFECTIVE DATE OF 1996 AMENDMENT
Amendment by Pub. L. 104-191 applicable to taxable years
beginning after Dec. 31, 1996, see section 322(c) of Pub. L.
104-191, set out as a note under section 162 of this title.
EFFECTIVE DATE OF 1993 AMENDMENT
Amendment by Pub. L. 103-66 applicable to taxable years beginning
after Dec. 31, 1993, see section 13131(e) of Pub. L. 103-66, set
out as a note under section 32 of this title.
EFFECTIVE DATE OF 1990 AMENDMENT
Amendment by section 11111(d)(1) of Pub. L. 101-508 applicable to
taxable years beginning after Dec. 31, 1990, see section 11111(f)
of Pub. L. 101-508, set out as a note under section 32 of this
title.
Section 11342(b) of Pub. L. 101-508 provided that: ''The
amendment made by this section (amending this section) shall apply
to taxable years beginning after December 31, 1990.''
EFFECTIVE DATE OF 1986 AMENDMENT
Amendment by Pub. L. 99-514 applicable to taxable years beginning
after Dec. 31, 1986, see section 151(a) of Pub. L. 99-514, set out
as a note under section 1 of this title.
EFFECTIVE DATE OF 1984 AMENDMENT
Amendment by section 423(b) of Pub. L. 98-369 applicable to
taxable years beginning after Dec. 31, 1984, see section 423(d) of
Pub. L. 98-369, set out as a note under section 2 of this title.
Amendment by section 474(r)(9) of Pub. L. 98-369 applicable to
taxable years beginning after Dec. 31, 1983, and to carrybacks from
such years, see section 475(a) of Pub. L. 98-369, set out as a note
under section 21 of this title.
Section 482(c) of Pub. L. 98-369 provided that: ''The amendments
made by this section (amending this section and section 152 of this
title) shall apply to taxable years beginning after December 31,
1983.''
Amendment by section 711(b) of Pub. L. 98-369 effective as if
included in the provision of the Tax Equity and Fiscal
Responsibility Act of 1982, Pub. L. 97-248, to which such amendment
relates, see section 715 of Pub. L. 98-369, set out as a note under
section 31 of this title.
EFFECTIVE DATE OF 1982 AMENDMENT
Section 202(c) of Pub. L. 97-248 provided that:
''(1) Subsection (a). - The amendment made by subsection (a)
(amending this section) shall apply to taxable years beginning
after December 31, 1982.
''(2) Subsection (b). - The amendments made by subsection (b)
(amending this section and section 105 of this title) shall apply
to taxable years beginning after December 31, 1983.''
EFFECTIVE DATE OF 1976 AMENDMENT
Amendment by section 504(c)(1) of Pub. L. 94-455 applicable to
taxable years beginning after Dec. 31, 1975, see section 508 of
Pub. L. 94-455, set out as a note under section 3 of this title.
EFFECTIVE DATE OF 1965 AMENDMENT
Section 106(e) of Pub. L. 89-97 provided that: ''The amendments
made by this section (amending this section and sections 72, 79,
401, and 405 of this title) shall apply to taxable years beginning
after December 31, 1966.''
EFFECTIVE DATE OF 1964 AMENDMENT
Section 211(b) of Pub. L. 88-272 provided that: ''The amendment
made by subsection (a) (amending this section) shall apply to
taxable years beginning after December 31, 1963.''
EFFECTIVE DATE OF 1962 AMENDMENT
Section 1(c) of Pub. L. 87-863 provided that: ''The amendments
made by subsections (a) and (b) (amending this section) shall apply
only with respect to taxable years beginning after December 31,
1961.''
EFFECTIVE DATE OF 1960 AMENDMENT
Section 3(b) of Pub. L. 86-470 provided that: ''The amendment
made by subsection (a) (amending this section) shall apply to
taxable years beginning after December 31, 1959.''
EFFECTIVE DATE OF 1958 AMENDMENT
Amendment by section 16 of Pub. L. 85-866 applicable to taxable
years beginning after Dec. 31, 1953, and ending after Aug. 16,
1954, see section 1(c)(1) of Pub. L. 85-866, set out as a note
under section 165 of this title.
Section 17(c) of Pub. L. 85-866 provided that: ''The amendments
made by subsections (a) and (b) (amending this section) shall apply
only with respect to taxable years beginning after December 31,
1957.''
References
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in sections 56, 67, 68, 72, 104, 105,
152, 162, 220, 419A, 501, 2503, 4980B, 7702B, 9832 of this title;
title 29 section 1167.
