Texas · Medical and Dental Expenses Deduction
Medical and Dental Expenses Deduction in Texas (2026)
Deduct unreimbursed medical and dental expenses that exceed 7.5% of your adjusted gross income. Texas has no state income tax, so a Texas filer's combined marginal rate on the next dollar at $67,321 of income is about 22% (22% federal).
2026 savings example for Texas
Planning estimate for a single filer earning $67,321 (Texas median household income in LevyIO's state dataset) who removes $5,000 from taxable income. Federal tax uses the 2026 IRS brackets after the $16,100 standard deduction; TX tax uses the state brackets in LevyIO's dataset.
Estimated total savings
$682
Federal savings
$682
$5,981 → $5,299 · 22% bracket
TX state savings
$0
No state income tax
Combined marginal rate
22%
≈ $220 saved per $1,000 deducted
Federal × Texas marginal rates (2026, single)
Gross-income ranges include the federal standard deduction. The TX column is the state marginal rate at the midpoint of each range (Texas has no income tax). The last column is the tax saved per $1,000 deducted at that combined rate.
| Federal bracket | Gross income (single) | TX marginal | Combined | Per $1,000 |
|---|---|---|---|---|
| 10% | $16,100 - $28,500 | 0% | 10% | $100 |
| 12% | $28,500 - $66,500 | 0% | 12% | $120 |
| 22% | $66,500 - $121,800 | 0% | 22% | $220 |
| 24% | $121,800 - $217,875 | 0% | 24% | $240 |
| 32% | $217,875 - $272,325 | 0% | 32% | $320 |
| 35% | $272,325 - $656,700 | 0% | 35% | $350 |
| 37% | Over $656,700 | 0% | 37% | $370 |
Eligibility & forms
Anyone with medical expenses exceeding 7.5% of AGI
- Must itemize
- Expenses exceed 7.5% of AGI
- Not reimbursed by insurance
Federal forms: Schedule A
Texas filing notes
No income tax saves significantly. High property taxes offset for homeowners. Texas offers residence homestead exemptions, additional age 65 or disabled exemptions, appraisal-value limits, and appraisal protest rights. Verify details with the county appraisal district.
Common mistakes: Including cosmetic procedures; Forgetting travel costs to medical appointments.
Frequently asked questions
How much can the Medical and Dental Expenses Deduction save a Texas taxpayer in 2026?
In LevyIO's example, a single filer with $67,321 of income (the Texas median household income in our state dataset) who removes $5,000 from taxable income saves about $682 in 2026 federal tax (22% marginal bracket) and nothing at the state level because Texas does not tax wage income. It is a planning estimate computed from the 2026 IRS brackets and LevyIO's TX bracket data, not a survey figure.
What is the Texas income tax rate for 2026?
Texas has no state income tax. The TX standard deduction in LevyIO's dataset is $0 single / $0 married. No income tax (constitutionally prohibited). Second-highest property taxes (1.68%). High sales tax.
Who qualifies for the Medical and Dental Expenses Deduction in Texas?
Anyone with medical expenses exceeding 7.5% of AGI. The federal rules are the same in every state; the requirements are: Must itemize; Expenses exceed 7.5% of AGI; Not reimbursed by insurance. Texas filers should confirm on the TX return whether the state follows the federal treatment.
Which forms do I file to claim the Medical and Dental Expenses Deduction?
Federal: Schedule A. Texas has no individual income tax return for wage income, so there is no state form to file for this item. Common mistakes: Including cosmetic procedures; Forgetting travel costs to medical appointments.
Medical and Dental Expenses Deduction in other states
- Full Medical and Dental Expenses Deduction guide (all states)
- Medical and Dental Expenses Deduction in New Mexico
- Medical and Dental Expenses Deduction in Alabama
- Medical and Dental Expenses Deduction in Arizona
- Medical and Dental Expenses Deduction in Florida
- Medical and Dental Expenses Deduction in Georgia
Sources
Reviewed 2026-09-17. Estimates are educational planning figures computed from the IRS 2026 inflation adjustments and LevyIO's state bracket dataset; they are not tax advice.