Medical Expense Timing for deduction

[Peter3318]

I retired in August 2021, and started COBRA medical coverage effective September 2021 and continued coverage through 2022.  My company didn't bill me timely, and in January 2022 I paid by check for September , October, November and December 2021 premiums for COBRA medical insurance.  Although I paid in January 2022, my company asked that I back date the checks to October, November and December.  These checks all cleared my checking account in January 2022.  Are these payments all deductible for 2022 tax purposes?

[Bsch4477 · Accepted solution]

If you paid in 2022 the expense is deductible in 2022. Keep in mind that you can only deduct the total amount of medical expenses greater than 7.5% of your AGI and only if you itemize.