Is the co-pay to the hospital for my wife to deliver our daughter deductible

[DonaldM]

Luckily, medical insurance premiums, co-pays and uncovered medical expenses are deductible as itemized deductions on your tax return, and that can help defray the costs. But before you breathe a sigh of relief, read on. You can deduct only those medical expenses that exceed 7.5% of your adjusted gross income.

[VolvoGirl]

But it's only over 10% of your AGI if you are under 65.