When entering medical expenses, do you enter the amount billed by providers less the amount paid by insurance company or just the amount shown as what I am owe?

[cmrongey]

I am trying to determine if I can deducted medical expenses.  My total medical expenses were $35k for 2018, my insurance paid $4,611 and I owe $3,118.  I am not sure if I should enter $35k as total expense or the amount the insurance paid of $4,611.

[DoninGA]

You only enter as medical expenses the amount paid by you with out of pocket funds in 2018 which were not reimbursed.