If you paid them separately and not deducted from your Social Security checks you can enter them as a medical deduction if you itemize. The Social Security deductions will automatically flow over to Schedule A Medical. The payments you made are not reported to the IRS. No you don’t have to send any proof. Unless the IRS ever asks you about it.
So do you itemize or take the Standard Deduction? 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.
