On Schedule A (Form 1040), would it be legally permissible to NOT include medical expenses that I do NOT have a receipt / record for? Will this omission cause perjury?

[bmontever]

I don't have all the receipts to completely calculate all my medical expenses during 2017. Rather than taking a risk, I would like to omit them. Will doing so render my tax return incomplete? But perhaps the IRS allows individuals the option to not include expenses that don't have records or receipts, thus allowing me to move forward.

[AnnetteB · Accepted solution]

No, it is acceptable to omit medical expenses that you cannot substantiate.  You will not be doing anything wrong by omitting them.

Unlike income items and business related expenses, you are not required to itemize your medical expenses.  It is optional.