Follow-Up to Dental Miscommunication

Last week I had posted about a distressing experience I had with a dentist. As I noted before, doctors and dentists, especially dentists, refuse to provide me with interpreters. They always tell me, "We won't pay for an interpreter but you are welcome to bring your own interpreter at your own cost." I have been told by my local resource center for deaf and hard of hearing people that in the state government, there is a person who is willing to advocate for a deaf patient. But that means having to turn to someone else for help..repeatedly. I should not have to do that!

So I had a brainstorm; if the dentist or doctor office will not provide me with an interpreter, then why can't I pay for it myself and deduct the cost as a legitimate medical expense? I called the IRS. The IRS sent me a form letter today by e-mail, but at the bottom of the form letter was this critical sentence:

Based upon the information you provide in your question you would not be able to deduct the cost of an interpreter because it does not fall into any of the above reasons.

Furthermore, I just discovered that IRS publication 502, Medical and Dental Expenses, states:
Guide Dog or Other Animal
You can include in medical expenses the cost of a guide dog or other animal to be used by a visually impaired or hearing-impaired person. You can also include the cost of a dog or other animal trained to assist persons with other physical disabilities. Amounts you pay for the care of these specially trained animals are also medical expenses.

This does not make sense to me. How come we deaf people are permitted to deduct the cost of a guide dog that accompanies us to a doctor or dental appointment but not the cost of a human sign language interpreter???

The form letter follows in its entirety:

Thank you for your inquiry dated October 6, 2005. If you itemize your deductions on Schedule A of Form Number 1040, you may be able to deduct expenses you paid that year for medical care (including dental) for yourself, your spouse, and your dependents. A deduction is allowed only for expenses paid for the prevention or alleviation of a physical or mental defect or illness. Medical care expenses include payments for the diagnosis, cure, mitigation, treatment, or prevention of disease, or treatment affecting any structure or function of the body. The cost of drugs is deductible only for drugs that require a prescription, except for insulin.

Medical expenses include fees paid to doctors, dentists, surgeons, chiropractors, psychiatrists, psychologists, and Christian Science practitioners. Also included are payments for hospital services, qualified long-term care services, nursing services, and laboratory fees. Payments for acupuncture treatments or inpatient treatment at a center for alcohol or drug addiction are also deductible medical expenses. You may include amounts you paid for participating in a smoking-cessation program and for drugs prescribed to alleviate nicotine withdrawal. However, you may not deduct amounts paid for nicotine gum and nicotine patches, which do not require a prescription. You may deduct the cost of participating in a weight-loss program for a specific disease or diseases, including obesity, diagnosed by a physician. You may not deduct the cost of purchasing diet food items. In addition, you may include expenses for admission and transportation to a medical conference relating to the chronic disease of either yourself, your spouse, or your dependent (if the costs are primarily for and essential to the medical care). However, you may not deduct the costs for meals and lodging while attending the medical conference.

The cost of items such as false teeth, prescription eyeglasses or contact lenses, laser eye surgery, hearing aids, crutches, wheelchairs, and guide dogs for the blind or deaf are deductible medical expenses.

You may not deduct funeral or burial expenses, health club dues, over-the-counter medicines, toothpaste, toiletries, cosmetics, a trip or program for the general improvement of your health, or most cosmetic surgery.

Transportation costs primarily for and essential to medical care qualify as medical expenses. The actual fare for a taxi, bus, train, or ambulance can be deducted. If you use your car for medical transportation, you can deduct actual out-of-pocket expenses such as gas and oil, or you can deduct the standard mileage rate of 14 cents a mile. With either method you may include tolls and parking fees.

You may include in medical expenses the incidental cost of meals and lodging charged by the hospital or similar institution if your main reason for being there is to receive medical care.

You can only include the medical expenses you paid during the year, regardless of when the services were provided. Your total medical expenses for the year must be reduced by any reimbursement. It makes no difference if you receive the reimbursement or if it is paid directly to the doctor or hospital.

You may include qualified medical expenses you pay for yourself, your spouse, and your dependents, including a person you claim as a dependent under a multiple support agreement. If either parent claims a child as a dependent under the rules for divorced or separated parents, each parent may deduct the medical expenses he or she actually pays for the child. You can also deduct medical expenses you paid for someone who would have qualified as your dependent except that the person didn't meet the gross income or joint return test. Refer to Teletax Topic Number 354, Dependents.

You may deduct only the amount by which your total medical care expenses for the year exceed 7.5% of your adjusted gross income. You do this calculation on Schedule A of Form 1040 in computing the amount deductible.

Medical expenses include insurance premiums paid for accident and health or qualified long-term care insurance. You may not deduct insurance premiums for life insurance, for policies providing for loss of wages because of illness or injury, or policies that pay you a guaranteed amount each week for a sickness. In addition, the deduction for a qualified long-term care insurance policy's premium is limited. Refer to Publication Number 502, Medical and Dental Expenses.

You may not deduct insurance premiums paid by an employer-sponsored health insurance plan (cafeteria plan) unless the premiums are included in Box 1 of your Form Number W-2.

If you are self-employed and have a net profit for the year, or if you are a partner in a partnership or a shareholder in an S corporation, you may be able to deduct, as an adjustment to income, 100% of the amount you pay for medical insurance for yourself and your spouse and dependents on Form Number 1040, line 29. If you itemize your deductions and do not claim 100% of your self-employed health insurance on line 29, include the remaining premiums with your other medical expenses as an itemized deduction. You cannot take the special 100% deduction for any month in which you are eligible to participate in any subsidized health plan maintained by your employer or your spouse's employer.

Publication Number 502, Medical and Dental Expenses, contains additional information.

Based upon the information you provide in your question you would not be able to deduct the cost of an interpreter because it does not fall into any of the above reasons.

Your question was taken over the telephone and it was either highly abbreviated or somewhat unclear. In this case, the transcribed question would not be meaningful to you. For this reason and because we were unable to provide an answer by telephone as planned, your question has not been included in our response.

This answer is based on our understanding of the facts you presented in your question. Omission of facts may affect the answer given.

IRS forms and publications may be accessed on our web site at the following address: http://www.irs.gov/forms_pubs/index.htmlor ordered through our toll-free forms line at: 800-829-3676 which is available 24 hours a day, 7 days a week, with 7-10 days delivery time.

Other useful toll-free numbers include: 800-829-1040 IRS Tax Help Line for Individuals
(NEW) 800-829-4933 Business and Specialty Tax Help Line
(NEW) 800-829-1954 Refund Hotline

Here's a tip for navigating the IRS web site. Use the "search" button at the left side of the web page. Enter key words or phrases for your topic in the entry box. It could help you find your answer immediately.

EMPLOYEE ID: xxxxxxx Mr. M Tel.:(800)829-1040 msg#: xxxxxxx