Is Red Light Therapy Tax Deductible? IRS Medical Expense Guide

If you pay out of pocket, a red light therapy device may count toward the IRS medical-expense deduction when it is used to treat a diagnosed medical condition — the same “qualified medical care” standard described in IRS Publication 502.

How the medical-expense deduction works

• Medical expenses are deductible only if you itemize (Schedule A).
• Only the portion of total qualifying medical expenses that exceeds 7.5% of your adjusted gross income (AGI) is deductible.
• The expense must be for the diagnosis, cure, mitigation, treatment, or prevention of disease — a Letter of Medical Necessity helps substantiate this.

FSA/HSA vs. tax deduction — no double dipping

You can’t both pay with pre-tax FSA/HSA dollars and deduct the same expense. Choose one:

• FSA/HSA is usually the simpler win (pre-tax dollars, no AGI threshold).
• The deduction may help if you’ve already spent FSA/HSA funds and have large out-of-pocket medical costs.

Recordkeeping checklist

• Itemized purchase receipt.
• Letter of Medical Necessity (recommended) — see our LMN guide.
• Notes linking the device to your diagnosed condition.
• Records of how it was paid (to avoid double-dipping).

This is general educational information, not tax advice. Tax rules change and depend on your situation. Consult a qualified tax professional and see IRS Publication 502.