@James-M even if deductible, you won't get any tax benefit unless your itemized deductions exceed your standard deduction. in addition, qualified medical expenses are only deductible to the extent they exceed 7.5% of your adjusted gross income.
however if you have an HSA
You can receive tax-free distributions from your HSA to pay or be reimbursed for qualified medical expenses you incur after you establish the HSA. If you receive distributions for other reasons, the amount you withdraw will be subject to income tax and may be subject to an additional 20% tax.
Qualified medical expenses are those expenses that would generally qualify for the medical and dental expenses deduction. You can’t deduct qualified medical expenses as an itemized deduction on Schedule A (Form 1040) that are equal to the tax-free distribution from your HSA.
