Deductibility of Medical Expenses

wrote

Actually it's qualified medical expenses less the FSA withdrawals (not contributions) used to pay medical costs, and yes, any amounts in excess (paid with after tax money) are deductible------in the year paid.

Deductible in the year (or years) paid.

Paul Thomas, CPA wrote: ...

So, _IF_ (the proverbial big if) could find cheap enough money, it could theoretically pay to borrow ahead to maximize the deductible amount to avoid the 7.5% exclusionary amount more than once if the expenses have already been incurred in the given tax year...

Certainly. The shifting of deductible expenses into one year to maximize itemized deductions is a great tax planning tool.

If you're already at the 7.5% mark (or close to it), try to get more items into that year if possible.

I simply wanted to emphasize the obvious for OP as there seemed perhaps to be a focus on ensuring payments could be made from current income by stretching them out but that might be better options if didn't overlook them...

Sometimes it takes a while to train your medical professionals to get used to a 51/53 week alternating cycle for "annual" exams in December and January (of alternate years). Sometimes, their clerical staff looks at you funny when you make an appointment a year in advance in order to lock in the preferred year's date. ;-)