Yes Medical is deductible if you have enough. Or are you asking about something else like a penalty for taking an early IRA or 401K withdrawal?
You can only deduct the amount of unreimbursed Medical Expenses you actually paid over 7.5% of your AGI. And then all your itemized deductions have to be more than the standard deduction to get any benefit (so you would only be getting the benefit of the amount that puts you over the standard deduction). And since the Standard Deduction is increased more people will not need to Itemize.
For 2021 the standard deduction amounts are:
Single 12,550 + 1,700 for 65 and over or blind (14,250)
HOH 18,800 + 1,700 for 65 and over or blind (20,500)
Joint 25,100 + 1,350 for each 65 and over or blind (26,450/27,800)
Married filing Separate 12,550 + 1,350 for 65 and over or blind (13,900)
