In order to qualify, you must have medical and/or dental expenses (and their receipts) and be a taxpayer who itemizes deductions on your tax return.
No application is needed to utilize this program. However, you must file your taxes using the guidelines posted in IRS Publication 502, Medical and Dental Expenses.
For more information, visit Tax Topics 502 - Medical and Dental Expenses.
For additional information contact:
IRS Tax Forms & Publications
SE:W:CAR:MP:FP, IR-6526
1111 Constitution Ave NW
Washington, DC 20224