I am required to wear compression socks for a medical condition. Are they deductible as a medical expense?

[AndreaG]

Yes, they are considered a medical expense and are deductible. For additional information, please refer to page 2 of Pub 502, "what are medical expenses", and page 5, "what medical expenses are includible" for a list of expenses that are deductible. https://www.irs.gov/pub/irs-pdf/p502.pdf

[jolynn63]

Thank you for the response.  I have ER co-pays from September which I know are tax deductible.  I am in the processing of appealing them.  What happens if I get the payment refunded but not until 2017?

[AndreaG]

It's ok to take the deduction in 2016. If you get reimbursed in 2017, then you are going to recognize taxable income up to the amount that you deducted in 2016. Please refer to page 19 of Pub 502, under the heading, "what if you receive insurance reimbursement in a later year".<a rel="nofollow" target="_blank" href="https://www.irs.gov/pub/irs-pdf/p502.pdf">https://www.irs.gov/pub/irs-pdf/p502.pdf</a>.  Also refer to Pub 525, the section about "recoveries". <a rel="nofollow" target="_blank" href="https://www.irs.gov/pub/irs-pdf/p525.pdf">https://www.irs.gov/pub/irs-pdf/p525.pdf</a>.