What Is Medical Science?
The branch of health sciences concerned with the study, diagnosis, treatment, and amelioration of disease, illness, injury, and other physical and mental impairments in people. Medicine, dentistry, pharmacy, physiotherapy, and other health professions are all part of the field of medical science.
A medical degree is a doctorate in the field of medicine. Medicine is a diverse field with many specialties and sub-fields. A student may choose a specific area of medicine depending on his or her qualifications, aptitude, and preferences. The study of medicine requires a strong background in the physical and biological sciences. Medical scientists must also have the ability to think logically and critically.
In addition to medications, physicians use a variety of other instruments for the diagnosis, treatment, and cure of disease and injury. Medical science is a field that constantly expands, and new treatments and procedures are developed. Research in medicine is a fundamental aspect of this expansion. Scientists conduct clinical trials to determine the efficacy of drugs and new therapies.
Generally, you can’t include in medical expenses the cost of sending your child to a special school for behavioral problems or for the cost of a legal sterilization (a legally performed operation that makes you unable to have children). However, you can include in medical expenses the cost of sending your spouse or dependent to such a place if the course of study and disciplinary methods are designed to improve their mental or physical health.
You can’t include in medical expenses the cost for nutritional supplements, vitamins, herbal remedies, and “natural medicines,” unless prescribed by your physician for treatment of a particular medical condition diagnosed by your physician. You can’t include in medical expenses the amount you pay for a toothbrush and toothpaste, unless they are for oral hygiene purposes primarily to prevent or alleviate a medical condition. You can’t include in medical expenses any amounts paid for a haircut, manicure, or pedicure that isn’t part of your treatment for a hair loss problem caused by an illness or disease.
You can deduct only those medical expenses you actually incur during the year. You can’t include in medical expenses cash payments you receive when you retire for unused sick leave, even if your employer applies them to your future health care costs. You must use Worksheet D to figure your adjusted basis in medical equipment and property you deduct in one year and sell in a later year. Refer to the instructions for Schedule A for the year you deducted the expense to find out how to use this worksheet. If you recover any medical expenses you claimed in an earlier year, see Recoveries in Pub. 525, Taxable and Nontaxable Income. See also Medical and Dental Expenses, later. This publication explains the itemized deduction for medical and dental expenses you claim on your return. It discusses what expenses you can and cannot include, how to treat reimbursements, and what to do if you sell medical property or receive an award for a personal injury.
The branch of health sciences concerned with the study, diagnosis, treatment, and amelioration of disease, illness, injury, and other physical and mental impairments in people. Medicine, dentistry, pharmacy, physiotherapy, and other health professions are all part of the field of medical science. A medical degree is a doctorate in the field of medicine. Medicine is a diverse field with many specialties and sub-fields. A student may choose a specific area of medicine depending on his or her qualifications, aptitude, and preferences. The study of medicine requires a strong background in the physical and biological sciences. Medical scientists must also have the ability to think logically and critically. In addition to medications, physicians use a variety of other instruments for the diagnosis, treatment, and cure of disease and injury. Medical science is a field that constantly expands, and new treatments and procedures are developed. Research in medicine is a fundamental aspect of this expansion. Scientists conduct clinical trials to determine the efficacy of drugs and new therapies. Generally, you can’t include in medical expenses the cost of sending your child to a special school for behavioral problems or for the cost of a legal sterilization (a legally performed operation that makes you unable to have children). However, you can include in medical expenses the cost of sending your spouse or dependent to such a place if the course of study and disciplinary methods are designed to improve their mental or physical health. You can’t include in medical expenses the cost for nutritional supplements, vitamins, herbal remedies, and “natural medicines,” unless prescribed by your physician for treatment of a particular medical condition diagnosed by your physician. You can’t include in medical expenses the amount you pay for a toothbrush and toothpaste, unless they are for oral hygiene purposes primarily to prevent or alleviate a medical condition. You can’t include in medical expenses any amounts paid for a haircut, manicure, or pedicure that isn’t part of your treatment for a hair loss problem caused by an illness or disease. You can deduct only those medical expenses you actually incur during the year. You can’t include in medical expenses cash payments you receive when you retire for unused sick leave, even if your employer applies them to your future health care costs. You must use Worksheet D to figure your adjusted basis in medical equipment and property you deduct in one year and sell in a later year. Refer to the instructions for Schedule A for the year you deducted the expense to find out how to use this worksheet. If you recover any medical expenses you claimed in an earlier year, see Recoveries in Pub. 525, Taxable and Nontaxable Income. See also Medical and Dental Expenses, later. This publication explains the itemized deduction for medical and dental expenses you claim on your return. It discusses what expenses you can and cannot include, how to treat reimbursements, and what to do if you sell medical property or receive an award for a personal injury.