For medical expenses, can I claim the entire amount (including what insurance has paid) or just what I pay out of pocket.

[MichaelMc · Accepted solution]

You can deduct only the medical and dental expenses you paid this year, regardless of when the services were provided. 

You can't include medical expenses that were paid by insurance companies or other sources. This is true whether the payments were made directly to you, to the patient, or to the provider of the medical services. 

For more information, please see IRS Pub. 502 Medical and Dental Expenses.