If the course of hyperbaric oxygen treatment was prescribed or authorized by a physician, you may treat the unreimbursed expenses as an itemized medical deduction in the year paid.
The following guidance is provided by the IRS in IRS Pub. 502 Medical and Dental
Expenses, page 2:
"Medical expenses are the costs of diagnosis, cure, mitigation, treatment, or prevention of disease, and the costs for
treatments affecting any part or function of the body.
These expenses include payments for legal medical services rendered by physicians, surgeons, dentists, and
other medical practitioners. They include the costs of
equipment, supplies, and diagnostic devices needed for
these purposes.
"Medical care expenses must be primarily to alleviate or
prevent a physical or mental defect or illness. They don't
include expenses that are merely beneficial to general
health, such as vitamins or a vacation."
Please be aware that you can only claim as itemized deductions the amount of
medical expenses that exceed 10% (7.5% if you are over age 65) of Adjusted
Gross Income.
Second, your total itemized deductions (medical, real estate
taxes, state and local taxes, mortgage interest, etc.) will only reduce your
taxable income if they exceed the standard deduction ($12,600 Married Filing
Jointly, $9,300 Head of Household, $6,300 Single or Married Filing Separately).
