Dental implant surgery was performed in December 2022 and I am making payments. Can I deduct the entire amount now or only the amount I have made payments on?

[ee-ea]

Deduct as you pay.

[ErnieS0]

You can only deduct medical expenses that you actually paid during the year.

TurboTax says, “You also can't deduct medical expenses paid in a different year.”

Are Medical Expenses Tax Deductible?

[Critter-3]

If you are paying the doctor in payments then you only deduct the actual payments you made in 2022 on the 2022 return.   However, if you used a credit card or something like a medical payment  plan where the doctor was paid in full in 2022 then you take the entire amount the doctor got paid in 2022  even if you are making payments to the CC or other loan company for more than one tax year.  

[Mike9241]

who are you paying the dentist or some finance company? the dentist is deducted in each year as paid.  a finance company or credit card, all deductible in the year charged.