since it seems to be the doctor extending payment you can only deduct what was paid in any calendar year.
for medical expenses (including dental) to be deductible as an itemized deduction, they have to exceed 7.5% of your adjusted gross income for that year. in addition, after that limitation, your itemized deductions must exceed your standard deduction for that year,
Filing Status Standard Deduction 2022 Standard Deduction 2023
Single; Married Filing Separately $12,950 $13,850
Married Filing Jointly & Surviving Spouses $25,900 $27,700
Head of Household $19,400 $20,800
there is an additional standard deduction if you or your spouse are older than 65 or blind
Filing Status Additional Standard Deduction 2022 2023 (Per Person)
Married Filing Jointly or Married Filing Separately
• 65 or older OR blind $1,400 $1,500
• 65 or older AND blind $2,800 $3,000
Single or Head of Household
• 65 or older OR blind $1,750 $1,850
• 65 or older AND blind $3,500 $3,700
