Does prescription out-of-pocket/co-pay qualify for Medical Expenses? Does the purchase of a portable air provider machine apply if purchased out-of-pocket?

[otterbear04]

Our medical insurance covers a large portion of prescription medicines, but the question is about our own out-of -pocket expenses not covered by insurance.  
The portable air provider machine was not prescribed, but supported by my physician.

[Texas Roger]

According to IRS Pub. 502, you can include in medical expenses amounts you pay for oxygen and oxygen equipment to relieve breathing problems caused by a medical condition. https://www.irs.gov/publications/p502#en_US_2019_publink1000179001

You can only deduct the amount of out of pocket medical expenses that exceed 7.5% of your AGI and then only if you itemize deductions instead of taking the standard deduction. 

[Anonymous]

rx out of pocket is a qualified medical expense 

from IRS PUB %02 - allowable medical expenses

You can include in medical expenses amounts you pay for
oxygen and oxygen equipment to relieve breathing problems caused by a medical condition.