If your eyeglasses are prescribed by a licensed eye doctor and are medically necessary, you may be eligible to claim them as a deduction on your taxes. However, the Internal Revenue Service has certain criteria you must meet in order to qualify for this deduction. If you filed returns in previous years for which you missed this deduction, you can file an amended return to claim it.
Itemized Deductions
In order to claim medically necessary eyeglasses as a deduction on your tax return, you must itemize your medical expenses for the year on Form 1040, Schedule A. Note that you cannot include any insurance premiums you paid in your itemized deductions listing. You can, however, deduct the expense of any eye exams performed in the course of diagnosing and prescribing eyeglasses to remedy your vision problems.
Additional Eligibility Requirements
Any eyeglasses you claim as a tax deduction must have been purchased during the tax year for which you are filing a tax return. Related eye exams must also have taken place within that year in order to be considered as eligible expenses. Unlike with contact lenses, eyeglass cleaning supplies are not listed as eligible for a deduction as of March 2011.
Amending Previous Returns
If you have just found out about this deduction but purchased eyeglasses last year, you may want to recalculate last year’s taxes to see if you are eligible for the deduction. If you find that you are eligible, you must file the Form 1040X amended tax form for that year. As with other deductions you claim, keep receipts and cancelled checks in a folder with your tax return. That way, if you face an audit, you have ample evidence to support your amended tax return.
Warning
In order to claim a medical expense deduction, you must tally the items on Schedule A, then determine whether that amount exceeds 7.5 percent of your adjusted gross income. You are only able to deduct eligible medical expenses that exceed this amount. Additionally, you cannot include any amounts for which your medical insurance paid — whether payment was made to you as reimbursement or directly to your eye doctor. If you use funds from a health-care flexible spending account to purchase your eyeglasses, the amount is rendered ineligible for any deduction.