If the community health cost sharing membership fees are the equivalent to traditional health insurance premiums, and the fees were paid with after tax dollars, they can be considered a medical expense.
For more information, see: IRS Topic No. 502 Medical and Dental Expenses which includes a link to an IRS interactive tax assistant to determine Can I Deduct My Medical and Dental Expenses?
Medical expenses are deductible for the amounts exceeding 7.5% of your adjusted gross income if deductions are itemized and therefore the standard deduction is not claimed on the tax return.
