IRS 502 Publication - Tax Deductible Medical & Dental Expenses
Publication 502 explains the itemized deduction for medical and dental expenses that can be claimed on a Schedule A (Form 1040), including:
What expenses, and whose expenses, you can and cannot include in figuring the deduction.
How to treat reimbursements and how to figure the deduction.
How to report the deduction on your tax return and what to do if you sell medical property or receive damages for a personal injury.