Over $x in medical expenses to increase deduction--is it only out of pocket, or including what insurance paid?

[DoninGA]

You can only deduct your out of pocket medical expenses paid in 2022 that were not reimbursed.  You can never deduct insurance company payments.

[AnnetteB6]

You can only deduct your out of pocket medical expenses that were paid during the tax year.  This can include amounts that you paid by credit card even if the total balance has not been paid by you.  

You would not include amounts paid by insurance or amounts that were reimbursed by a tax-advantaged account such as a Health Savings Account.  

To learn more, see the following TurboTax help article:

Can I deduct medical, dental, and vision expenses?