You can only deduct un-reimbursed medical expenses that you paid with out of pocket funds during the year.
Health care insurance premiums and other medical expenses that you paid with out of pocket funds are an eligible medical expense that you can deduct using Schedule A for itemized deductions. However, only your total medical expenses that are greater than 10% of your Adjusted Gross Income (AGI) can be deducted if you are under age 65. If you are age 65 or older the AGI limit is 7.5%. Your total itemized deductions reported on Form 1040 Schedule A must be greater than the standard deduction for your filing status to have any tax benefit.
