When.filing medical expenses, do i list costs before insurance

[leeloo]

You can only take a medical deduction for amounts you actually pay. If the insurance covered any expenses,, they are not deductible. The company paid them, not you. If you pay for the insurance yourself, you may be able to deduct the premiums.

[MonikaK1]

You deduct your final cost after insurance proceeds. To be tax deductible, medical expenses must not be reimbursed. In other words, if your insurance company pays for your expense (or reimburses you for an expense that you initially laid out), such expenses are not deductible. It must be genuinely “out of pocket” in order for you to have a tax-deductible medical expense. If you pay part and your insurer pays part, the portion you pay is deductible.

See this article for more information regarding deductible medical expenses.

[KrisD15]

Additionally, unless you Itemize Deductions (rather than take the Standard Deduction) the amount of medical expenses does not matter, they will not be reported. 

More information about medical expenses.