Medical is the term used in science and medicine to refer to the study of illness and injury, treatment and prevention. It encompasses a broad range of activities, from cellular and animal studies to human trials and the development of new medicines and medical procedures.

You can deduct on Schedule A (Form 1040) expenses for qualified medical care that you pay or incur. These include the cost of prescription drugs, dental care and other expenses that you incur to maintain or improve your health. You also can deduct certain costs for medical equipment and property. These expenses can be either capital or ordinary. However, you can’t claim a deduction for expenses that aren’t qualified medical care and aren’t paid or incurred for the purpose of treating a specific disease or condition.

You generally can’t include in medical expenses the cost of a trip or vacation you take for a change in scenery, improvement of morale or general well-being. But you can include the cost of a trip or vacation that is taken to treat a specific disease or condition, if the doctor recommends it.

Normally, you can’t include in medical expenses the cost to install or repair a special telephone or teletypewriter that allows you to communicate over regular telephone lines when you have speech or hearing disabilities. But you may be able to deduct the cost of this type of equipment if the installation or repair is necessary for your medical care.

In vitro diagnostics (IVDs) are noninvasive tests that use samples of blood, urine or tissues to provide information about a person’s health status. This information, in turn, is used by physicians and healthcare professionals to make decisions about medical treatment. IVDs can also be used for screening and diagnosis of disease.

Medical research is a broad field that includes laboratory research in such areas as biology, chemistry and pharmacology with the goal of developing new medicines or medical procedures. It can also involve studying existing medicines and their effectiveness, safety and efficacy in humans and other animals.

You can include in medical expenses the amounts you pay for a care attendant. But you can’t include in medical expenses the amount of a lump-sum fee that includes education, board and medical care, unless it is separately stated or easily obtainable from the school. You can also deduct the cost of a home health aide, but see Nursing Services, earlier, and Long-Term Care, later, under What Medical Expenses Are Includible, for more information on including these types of expenses.

If you deduct medical equipment or property on Schedule A, use Worksheet D to figure the adjusted basis of the item when you sell it. This worksheet is also used to figure the depreciation of certain capital assets that you elect to expense over a period of time, rather than deducting them in their entirety in the year they are placed in service.