I will pay medical premiums for 2017 in 2016. I will get reimbursed in 2017. Do I take the deduction for this in 2016?

[SweetieJean · Accepted solution]

Deduct them on your 2016 return, and claim the repayment on your 2017 return (filed in early 2018).

[Critter]

Or just don't claim them at all since you would have to reclaim them next year.

[SweetieJean]

Lower tax rate next year?  And, for 2017, Medical deductions must be in excess of 10% of AGI for all ages.

[Opus 17]

While @SweetieJean 's answer is technically true I would not recommend it.  If you know you are going to be reimbursed, just leave the expenses off your tax return.  Because of the 10% limit, the deduction will be limited, and calculating the taxable recovery (reimbursement of a previous deduction) will not be straightforward.

[SweetieJean]

For 2016, 7.5% for ages 65+.

[fanfare]

Don't deduct expenses for which you are reimbursed.