How do I include health insurance premium portion of fees paid to retirement facility?

[turbojb]

Other TT answer said IRS Code Section 213 is for Medical Expense and revenue ruling 76-481 approved the deduction of the portion of monthly fees paid to a retirement facility for provision of medical care. My question is where/how is this fee included in Schedule A? 

[PatriciaV · Accepted solution]

Yes, the portion of the monthly fees specifically for medical care are deductible as Medical Expenses on Schedule A (Itemized Deductions). The allocated portion would be entered as medical facility fees (see screenshot below - click to enlarge).