they would go under medical expenses. to be of benefit, they must exceed 7.5% of your adjusted gross income and your itemized deductions must exceed your standard deduction for federal purposes. Some states have different rules. one thing you must make sure is that they were not paid under an employee benefit plan (section 125 cafeteria plan). in that case your taxable wages may already have been reduced by these. in this case you would be improperly double dipping by taking a deduction.