Yes, they are a deductible medical expense. Medical expenses are only deductible if you itemize deductions, and are only deductible in the year paid. If you do itemize, only the portion of your total medical expenses that exceed 10% of your adjusted gross income is deductible.
Medical expenses are under the deductions and credits tab, then explore on my own, then medical.
IRS Publication 502 on Medical Expenses can be found here: http://www.irs.gov/publications/p502/ar02.html
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