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It’s a medical expense deduction but only if you itemize.
The amount of a co-payment for an ambulance is a deductible medical expense. To get the medical expense deduction, the sum of all your itemized deductions (which also includes things like donations and property taxes) must exceed your standard deduction amount. The 2021 standard deduction is $12,550 for single filers, $25,100 for joint filers or $18,800 if head of household. In addition, you're only allowed to deduct the amount of your medical expenses which exceed 7.5% of your AGI. For example, if you're Adjusted Gross Income (AGI) was $50,000 and you had $5,000 of medical expenses, you would only be able to deduct $1,250 (AGI $50,000 x 7.5% = $3,750) and ($5,000 - $3,750 = $1,250).
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