According to IRS Publication 502 , medical expenses are the costs of diagnosis, cure, mitigation, treatment, or prevention of disease, and the costs for treatments affecting any part or function of the body. These include the costs of equipment, supplies, and diagnostic devices needed for these purposes. These expenses may be paid for with pre-tax dollars held in an employee's cafeteria / flex plan or deducted from an individuals tax return. However, medical care expenses must be primarily spent to alleviate or prevent a physical or mental defect or illness. They do not include expenses that are merely beneficial to general health.

However, the cost of nutritional supplements, vitamins and herbal supplements recommended and prescribed by a medical professional as treatment for a specific medical condition may be tax deductable.

In addition, according to IRS Revenue Ruling 2003-58 , there is a limit on how much you may deduct for medicine, drugs and supplements.