No. To include any value in your tax return, it must be defensible. See below for some suggestions in determining value without receipts. But, remember, that medical expenses must exceed 7.5% of your 2019 adjusted gross income to be deductible. For example, if you earned $10,000 for the year, 7/5% is $750. If you had $1,000 in deductible medical expenses, you would be allowed to deduction $250. ($1,000-$750=$250)
A best practice is to save the actual receipts. The next best approach would be to document the medical expenses being claimed by rebuilding a reasonable estimate. There is no need to attach this to your return, but do keep these records with your 2019 tax records. Likewise, the support does not have to take a tremendous amount of time.
For example, go through credit card statements and check actual costs. Or, use a spreadsheet to capture the expense that is reasonably valued including amounts for a predictable pattern for recurring purchases, An example for single purchases like the heating pad would be to include a screenshot of the item or one of comparable value in your records.
