Taxpayers can deduct unreimbursed medical expenses exceeding 7.5% of their adjusted gross income by itemizing deductions. Eligible expenses include payments to medical practitioners, prescription drugs, reproductive care, certain health programs, transportation for medical care, noncosmetic surgeries, and hospital or nursing home care. Non-deductible costs include funeral expenses, over-the-counter medicines, cosmetics, and most cosmetic surgeries. Filing separately may increase deductions, and some states have lower thresholds.