medical expense timing

[KWF]

In December, a taxpayer prepays for a medical procedure that will not take place until the following January. I know prepayments are not deductible when paid, but I cannot find anything to specifically say the deduction can be taken in the year of the procedure. Would a deduction be allowed in January for this procedure?

[mactoolsix]

From Pub 502 - you can only deduct in the year paid

What Expenses Can You Include This Year?

You can include only the medical and dental expenses you paid this year, regardless of when the services were provided. (But see Decedent under Whose Medical Expenses Can You Include, for an exception.) If you pay medical expenses by check, the day you mail or deliver the check generally is the date of payment. If you use a “pay-by-phone” or “online” account to pay your medical expenses, the date reported on the statement of the financial institution showing when payment was made is the date of payment. If you use a credit card, include medical expenses you charge to your credit card in the year the charge is made, not when you actually pay the amount charged.

Mike

[FEDUKE404]

Some prepays are OK

I think the OP was related to whether a "prepayment" can be deducted, and not to the unrelated and routine cash/check/when charged payment issues.

It's my understanding you can "prepay" valid as well as contracted/obligated medical expenses. Some time in the past, I went that route with my offspring's orthodontist...paid for the entire procedure in one year, and at least had some chump change to deduct on Sch A. IIRC, I even got a fair discount from the orthodontist, re the "time value of money" concept. (But interest rates were not near zero at the time!)

What will likely NOT fly with the IRS is merely sending money to cover unknown future medical bills, such as sending your family doctor $200 in December so your next few "sore throat" visits are paid for in advance.

FE

[Gretel]

Great, I had that question bouncing in my head for myself. Got implants in December and prepaid for the crown to be put in in May this year. I knew I would not have enough medical expenses in 2013 to have any benefit but wasn't sure that I am not stretching it to much.