Do community health cost sharing membership fees (Sedera - an alternative to health insurance)

[KathrynG3]

If the community health cost sharing membership fees are the equivalent to traditional health insurance premiums, and the fees were paid with after tax dollars, they can be considered a medical expense. 

For more information, see: IRS Topic No. 502 Medical and Dental Expenses which includes a link to an IRS interactive tax assistant to determine Can I Deduct My Medical and Dental Expenses?

Medical expenses are deductible for the amounts exceeding 7.5% of your adjusted gross income if deductions are itemized and therefore the standard deduction is not claimed on the tax return.

[SteveCHorne]

Kathryn, some health cost sharing memberships (Christian Healthcare Ministries, Medical-Share) are not considered health insurance plans by the IRS.  So I think contributions to these plans could not be deducted as medical expenses.  Unfortunately, they cannot be deducted as charitable contributions either.