Medical reimbursements reducing medical expenses

[Mikes9]

I'm confused about what counts as being "reimbursements" that are required to lower "deductions" for Schedule A. 

For example,  I am paying on my own with no company reimbursement assistance COBRA premiums for my wife (medical/dental/eyecare), and Medicare B plus a supplemental "gap" healthcare insurance plan, paying separately for dental/eyecare insurance plans, and paying for Medicare D prescription plan.  All these monthly payments start out as deductible for Schedule A.

However IRS says certain reimbursements or payouts are required to be tracked and subtracted from claimed deductions.  Which of the above plans require subtracting reimbursements paid on a claim?

[Carl]

You are complicating that which is really simple. Of course, the way the IRS pubs are written don't make it easy. But it's really this simple:

What you pay for medical insurance, and what you pay out of your pocket for medical care are deductible medical expenses. Period. End of story.

You can call your out of pocket a co-pay if you want. But whatever you call it, *YOU* paid it, and it's deductible as a medical expense. Period.

[Mikes91]

Hello... thanks for the response. However you didn’t address half the question. Yes, those are deductible but booklet 502 Talks about reducing the deductions based on actual reimbursement that the policies are paying. Please address from that perspective. Thanks!

[Carl]

Where is a reimbursement? I don't see any. All I see is insurance premiums you paid, and the co-pay you paid. The insurance did not pay *YOU* a dime. They paid the medical professional directly and you never touched that money.  Or are you leaving something out of the process here?

[Mikes91]

Hello! That’s the point I’m looking to clarify.... if Medicare or supplemental insurance pay the provider 80%, is that on my behalf and therefore accountable to me? Or would it only be considered “reimbursement” if they wrote the checks to me to then I pay the Provider.

[Carl]

 if Medicare or supplemental insurance pay the provider 80%, is that on my behalf

Then ***YOU*** are not in the equation at all in any way, form or fashion. *YOU* never touched that 80%, and *YOU* never had control of it, and it was *NOT* paid to you. Complete forget and erase the 80% from your mind. Pretend it flat out does not exist, did not exist in the past, and will never exist in the future. For taxes, it means nothing to you. That 80% will not under any circumstances be reported anywhere on your tax return, because it was never paid *TO* *YOU*.  Whose behalf it was paid on doesn't matter.

[Mikes91]

Ok! Thanks for clarifying.... very helpful!