Get your taxes done using TurboTax

You deduct the payments when they are actually made to the provider, either directly from your funds or with a loan from someone else.  So if you are paying the provider directly in monthly payments, only include the payments actually made in 2017.  If you paid the provider in full using a credit card, medical care plan or some other kind of loan, then you can deduct the entire amount paid to the provider even though you haven't paid the loan off yet.