Questions & Answers

What are eligible medical expenses?

Eligible medical expenses include only unreimbursed and uncompensated expenses. Insurance premiums paid with pre-tax dollars are not eligible. Expenses paid by your insurance company are not eligible. Don't include expenses paid for by a distribution from an HSA/MSA account.

Some examples of eligible medical expenses include:

  • Insurance premiums (paid by you with after-tax dollars)
  • Co-payments
  • Hospital expenses
  • Doctor expenses
  • Prescription drugs
  • Nursing services
Expenses for healthcare services are only eligible if the healthcare provider was licensed or certified to practice in New Mexico. One exception to this requirement is if the expenses are for qualified long-term care services.

Do not include medical expenses included in your itemized deductions on your federal return. However, you may include expenses that were excluded from your itemized deductions because of the federal 10% (or 7.5%) of adjusted gross income floor. If you entered any expenses on your federal return that aren't included in your itemized deductions, we'll prompt you with the available amount on this screen.

See the PIT-1 instructions for more information about eligible medical expenses.

Enter your eligible expenses, and we'll calculate the Medical Care Expense Deduction for you.

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