We borrowed money for an IVF in April 2016. Can I itemize the whole amount of the procedures and meds, or can I only itemize what I have actually paid back to date?

[Fern]

Medical expenses can be deducted when they are paid. The IRS has stated that you can deduct medical expenses with the proceeds of the loan in the year that you use the loan proceeds to pay for the expenses.

There is no additional medical deduction when you pay the money back.