I'm so sorry your child is I'll. hope things are progressing better now. Medical expenses are part of your itemized deductions. They must exceed 7.5% of your gross income before they start conting (this goes up to 10% in 2013). This includes medical care expenses, dental, vision, perscriptions, eye glasses, travel, mileage and after tax insurance premiums. The deduction is for expenses paid out of pocket after insurance reimbursements. Bill accrued during the year are only deductible in the year they are actually paid.