National Standards: Out-of-Pocket Health Care
Disclaimer: IRS Collection Financial
Standards are intended for use in calculating repayment of
delinquent taxes. These Standards are effective on April 1, 2013
for purposes of federal tax administration only. Expense
information for use in bankruptcy calculations can be found on
the website for the U.S.
Download the out-of-pocket
health care standards in PDF format for printing. Please
note that the standard amounts change, so if you elect to print
them, check back periodically to assure you have the latest
The table for health care expenses, based on Medical
Expenditure Panel Survey data, has been established for minimum
allowances for out-of-pocket health care expenses.
Out-of-pocket health care expenses include medical services,
prescription drugs, and medical supplies (e.g. eyeglasses,
contact lenses, etc.). Elective procedures such as plastic
surgery or elective dental work are generally not allowed.
Taxpayers and their dependents are allowed the standard
amount monthly on a per person basis, without questioning the
amounts they actually spend. If the amount claimed is more
than the total allowed by the health care standards, the
taxpayer must provide documentation to substantiate those
expenses are necessary living expenses. Generally, the
number of persons allowed should be the same as those allowed as
exemptions on the taxpayer’s most recent year income tax
The out-of-pocket health care standard amount is allowed in
addition to the amount taxpayers pay for health insurance.
Page Last Reviewed or Updated: 17-Jan-2014