To have deductible medical expenses the expenses must have been paid in the tax year.  The amount paid must be reduced by any reimbursement received from insurance and reimbursements paid by flexible spending accounts.

Deductible expenses include:

• After tax medical insurance premiums paid, including long term care premiums
• Doctor expenses including any co-pays paid, includes medical doctors, surgeons, dentists, eye doctors, therapists, acupuncturists, chiropractors
• Medicine and drug costs when prescribed, not over the counter
• Treatment for drug and alcohol addiction
• Exercise program if doctor recommended as a treatment for a specific condition
• LASIK or radial keratotomy eye surgery
• Fertility treatment
• Hearing aids, guide dogs, glasses and contact lenses
• Hospital care and related expenses
• Household help for nursing care services only
• Air conditioner or humidifier for allergy sufferers
• Lodging expenses not provided by hospital while away from home to receive medical care not to exceed $50 per night for each person
• Medical aids such as wheelchairs, walkers, crutches, prosthetic limbs or oxygen equipment
• Special education tuition for the mentally impaired or physically disabled person
• Smoking cessation programs, not including nonprescription nicotine patches and gum
• Transportation costs such as an ambulance, bus, taxi, train and plane fares
• Reimbursement of mileage on personal vehicle, not gas but a rate per mile
• Weight loss programs as a treatment for a specific disease, including a diagnosis of obesity
• Home capital improvement if the main purpose of the expense is to provide medical benefits, limited to the amount in excess of the increase in market value of the home; included but not limited to elevators, wheelchair ramps or swimming pools