If you itemize deductions, you may deduct
the amounts you paid for medical and dental expenses that exceeded
7.5% of your adjusted gross income (AGI).
The deduction is allowed for expenses paid for the prevention
and alleviation of a physical or mental defect or illness. Medical
expenses include expenses related to diagnosis, cure, mitigation,
treatment, or prevention of disease, or treatment affecting any
function or structure of the body.
For more information see IRS
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