Deductions & credits


@Idahonative2020 wrote:

The county paid the providers in 2010 and was the holder of the lien. 
My husband passed away in 2010 and the liens were paid off in 2020 in a lump sum. 


No, you can not consider the paid liens as deductible medical expenses.  Medical expenses paid for a deceased  person would have had to be paid and claimed within 1 year after his death.  The fact that the county paid the provider and you paid the county probably also disqualifies the payoff as a medical expense, but I have not researched that since you are past the 1 year limit.