That
would be a deductible medical expense. Medical expenses are only deductible if
you itemize deductions, and are only deductible in the year paid. If you do
itemize, only the portion of your total medical expenses that exceed 10% of
your adjusted gross income are deductible. (That limit is 7.5% if either you
are your spouse is age 65 or older. For those taxpayers, the 10% limit does not
take effect until 2017.)
Medical expenses are under the deductions and credits
tab, then explore on my own, then medical.