Are eye drops tax deductible?

Over-the-counter eye drops generally aren’t tax deductible. IRS Publication 502 says the medical expense deduction covers prescribed medicines and insulin, and that you can’t include a drug that isn’t prescribed. Prescription eye drops can count, but only if you itemize and your total medical costs pass the IRS threshold. OTC drops can still be paid for with HSA or FSA money, which is usually the better tax route.

What IRS Publication 502 says about medicines

Publication 502 is the IRS guide to medical and dental expenses. The 2025 edition, used for 2025 returns, says you can include amounts you pay for prescribed medicines and drugs, and amounts you pay for insulin. It defines a prescribed drug as one that requires a prescription by a doctor for its use by an individual.

It then draws the line clearly: except for insulin, you can’t include amounts you pay for a drug that isn’t prescribed. The publication’s own example uses aspirin that a doctor had suggested, and says it still isn’t includible. A doctor suggesting an OTC product doesn’t turn it into a prescribed drug for this purpose.

Are over-the-counter eye drops tax deductible?

Under that rule, no. Lubricating eye drops sold without a prescription, Quell included, fall into the category Publication 502 excludes. That applies whether you bought them online, at a pharmacy counter or as part of a bigger order of health supplies.

This trips people up because the rules for tax-advantaged health accounts are different. The CARES Act changed what an HSA or FSA can pay for, starting with amounts paid after December 31, 2019. It didn’t change what counts on Schedule A. The two lists overlap, but they aren’t the same list.

Are prescription eye drops tax deductible?

They can be included as a medical expense, since they’re prescribed. Whether that saves you any tax depends on two more conditions from Publication 502:

• The medical expense deduction is an itemized deduction claimed on Schedule A (Form 1040). If you take the standard deduction, it doesn’t apply.
• You can deduct only the part of your total medical and dental expenses that is more than 7.5 percent of your adjusted gross income.
• You can’t include costs that insurance or another source paid, or costs you paid with a tax-free distribution from an HSA.
• You can include medical expenses you paid for your spouse and your dependents, under the conditions the publication lists.

In practice, a few bottles of prescription drops rarely clear that threshold on their own. They matter as one line among many in a year with large medical bills.

The better route for OTC drops: HSA and FSA funds

If you have a health savings account or a health flexible spending arrangement, it can pay for OTC eye drops with pre-tax money. IRS Publication 969 (2025) counts over-the-counter medicine, whether or not prescribed, as a covered expense, following the CARES Act change. That’s a real tax benefit, just delivered through the account instead of through a deduction.

You can’t claim the same purchase twice. Publication 969 says you can’t deduct expenses on Schedule A that equal a tax-free distribution from your HSA, and Publication 502 says the same about expenses fully reimbursed by an FSA. Our guides on HSA and FSA funds for eye drops and why OTC eye drops count for HSA and FSA go further.

Records to keep for eye drop purchases

Whether you’re paying from an account or tracking costs for a possible deduction, keep a record of each purchase:

• The order confirmation email, which shows the date, items and total.
• The shipping email if you need proof of when the order went out.
• For prescription drops, the pharmacy receipt that shows the prescription.
• For HSA spending, Publication 969 says to keep records showing the money went to qualified medical expenses that weren’t reimbursed elsewhere or deducted. Keep them with your tax records; you don’t attach them to the return.

If you lose a Quell receipt, our guide to getting a receipt for your order explains where to find the details again, and order lookup shows past orders.

What Quell is, for tax purposes

Quell is an over-the-counter lubricating eye drop. The label’s Uses line reads: For use as a protectant against further irritation or to relieve dryness of the eye. It’s sold without a prescription, so under Publication 502 it isn’t an includible medical expense on Schedule A. It is the kind of OTC medicine an HSA or FSA can cover under the rules in Publication 969. Whether your particular account card works at a given checkout is up to your plan administrator.

When to ask a tax professional

This guide summarizes IRS publications; it isn’t tax advice for your situation. Tax rules change, and editions of Publications 502 and 969 are updated every year. Ask a tax professional, or read the current editions on the IRS website, if you’re itemizing, if a family member’s expenses are involved, or if you’re unsure whether an item was prescribed. For questions about an order itself, the contact page reaches Quell at 615.465.6041, M–F 9AM–5PM CST.