Medical & Dental Expenses: Qualified vs. Non-Qualified Expenses
Medical & Dental Expenses: Qualified vs. Non-Qualified Expenses is a critical concept in EA Exam Part 1, Deductions & Credits. This topic covers essential tax principles that frequently appear on the exam. Understanding qualified vs. non-qualified expenses is crucial for passing Part 1.
Quick answer
This subtopic tests which medical costs are qualified (deductible) versus non-qualified. Qualified expenses are amounts paid for diagnosis, cure, mitigation, treatment, or prevention of disease, and for treatments affecting body function.
Qualified vs. Non-Qualified Expenses is tested on EA Exam Part 1 (Deductions & Credits). Primary IRS reference: IRC § 213(d).
About this EA exam topic
This subtopic tests which medical costs are qualified (deductible) versus non-qualified. Qualified expenses are amounts paid for diagnosis, cure, mitigation, treatment, or prevention of disease, and for treatments affecting body function.
The EA exam contrasts deductible items (doctors, prescriptions, qualifying equipment) with non-deductible ones (cosmetic procedures, general health items, most over-the-counter purchases without prescription).
What you'll be tested on
- Qualified vs. non-qualified medical expenses
- Treatment of cosmetic procedures and general-health items
- Prescription requirements for certain costs
- Capital expenses for medical care
How to prepare
- Memorize common non-deductible items. They are frequent distractors.
- Use the "diagnosis, cure, mitigation, treatment, prevention" definition as your test.
- Know the special rule for medically necessary capital improvements.
Practice questions for Qualified vs. Non-Qualified Expenses
What this topic covers
Qualified vs. Non-Qualified Expenses appears in Part 1: Individual Taxation within the Deductions & Credits domain. VantageEA practice questions focus on how medical & dental expenses rules are applied in realistic EA exam fact patterns.
What candidates practice
Candidates practice identifying tested facts, choosing the best multiple-choice answer, and reviewing explanations tied to IRC § 213(d), IRS Publication 502, IRS Publication 17. This topic supports timed 100-question PSI-style mock tests and shorter topic review sessions.
Related practice-question themes include medical-expenses, qualified-expenses, itemized-deductions, cosmetic-surgery.
Topic overview
Official IRS sources
Related keywords
Frequently asked questions
Are cosmetic procedures deductible?
Generally no, unless they correct a deformity from a congenital abnormality, injury, or disease.
Which part?
Part 1 (Individuals).
Reference?
IRS Publication 502.
Continue studying
More Deductions & Credits topics from Part 1
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Medical & Dental Expenses: 7.5% AGI Floor Calculation
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Medical & Dental Expenses: Long-Term Care Insurance Premium Limits
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Medical & Dental Expenses: Payment Timing Rules
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Medical & Dental Expenses: Insurance Reimbursement Rules
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