Medical Expense Deduction in Washington
The federal medical expense deduction allows itemizing taxpayers to reduce taxable income by qualified medical costs that exceed 7.5% of adjusted gross income in 2025. Deductible expenses include unreimbursed premiums, prescription medications, dental and vision care, mental health treatment, and medically required home improvements.
Washington state has no personal income tax, so there is no state-level medical expense deduction to consider. All tax relief from medical expenses for Washington residents flows exclusively through the federal return, making the federal itemized deduction the only mechanism available.
Washington residents with substantial medical costs should compare their total itemized deductions against the federal standard deduction to determine whether itemizing produces a better outcome. Maintaining a running log of medical payments, insurance reimbursements, and premium statements throughout 2025 simplifies this comparison at tax time.