PIP coverage that you pay through auto insurance is not a tax deductible expense unless you pay two separate premiums; one for yourself, spouse and dependents; and a separate premium for medical expenses for other persons. If you pay one combined PIP premium, it is never tax deductible.
You also can't deduct anything you don't pay. Even if there is a personal premium that is separate from coverage for other people, you can't deduct it if you don't pay it.
