Are medical expenses tax deductible when I incur them in 2013 or pay them in 2014?

[k-aberson]

My wife had major medical expenses the end of 2013.  By the time I pay them and receive the bills, I will be submitting the payments in 2014.  Do I submit my medical expenses for 2013 taxes or do I wait until next year to report medical expenses since I will be paying them in 2014 even though they were incurred in 2013?  How much medical expense is needed before I can claim on my taxes?

[DoninGA · Accepted solution]

You can only deduct medical expenses on your 2013 federal tax return if the expenses were actually paid in 2013.  Medical expenses are an itemized deduction reported on Schedule A.  Only the total amount of your medical expenses greater then 10% of your AGI are deducted if you are under age 65.  If you are age 65 or older then the AGI limit is 7.5%.