Deductions & credits

I realize the original question is several months old, but ... why do you think it would only be allowed "one time"?

 

It is "one time" based on you paying the advance fee "one time".  But in reality, a portion of the advance/entry fee is medical.  So each time you pay that advance/entry fee, you can deduct the medical portion of it, even if it is over two or more years.