If you have 1099-MISC income in Box 7,over $400, you will owe Self-employment tax on that amount. SE tax is social security and medicare. That tax cannot be reduced by itemized deductions. In addition, your medical bills are a part of your itemized deductions. Only the amount of medical expenses over 7.5% of your Adjusted Gross Income is deductible, and only then if your total itemized deductions exceed the new, higher standard deduction.
