Tax question on medical expenses

[Qacer]

There used to be a tax thread here, but I don't see it. I'm using Turbo Tax and it asks the following:

"Did Either of You Have Any Medical Expenses in 2014?
Tell us if you and Karolina paid out-of-pocket medical expenses for doctors, dentists, hospitals, health insurance and health savings accounts (MSA, HSA) in 2014."

I have an insurance that I pay out of pocket first, then I file for reimbursements later.

1. Is this covered under the out-of-pocket definition? Or does this mean only medical expenses not reimbursed through any insurance?

2. Does out-of-pocket apply only for the tax year in question? If I paid medical expenses in 2014, then I don't get reimbursed in 2015, then would my 2015 reimbursements count towards my 2014 expenses?

 

[highland145]

If you paid $$ other than your insurance premiums and you weren't reimbursed. Out of pocket.


Claim 2014 in 2014. If you get reimbursed then you didn't have expenses.

 

[BoomerD]

First of all, unless you're over 65 y.o., your medical expenses have to exceed 10% of your AGI...

http://www.irs.gov/uac/Newsroom/Deducting-Medical-and-Dental-Expenses

AGI threshold increase. Starting in 2013, the amount of allowable medical expenses you must exceed before you can claim a deduction is 10 percent of your adjusted gross income. The threshold was 7.5 percent of AGI in prior years

Costs to include. You can include most medical or dental costs that you paid for yourself, your spouse and your dependents. Some exceptions and special rules apply. Any costs reimbursed by insurance or other sources don’t qualify for a deduction.

Expenses that qualify. You can include the costs of diagnosing, treating, easing or preventing disease. The cost of insurance premiums that you pay for policies that cover medical care qualifies, as does the cost of some long-term care insurance. The cost of prescription drugs and insulin also qualify. For more examples of costs you can deduct, see IRS Publication 502, Medical and Dental Expenses.

I'm sure Turbo Tax automatically asks the questions even when you don't have enough medical expense to qualify.

As for the reimbursement question:

http://www.irs.gov/pub/irs-pdf/p502.pdf

You can include in medical expenses only those amounts
paid during the tax year for which you received no insurance or other reimbursement.
Insurance Reimbursement
You must reduce your total medical expenses for the year
by all reimbursements for medical expenses that you receive
from insurance or other sources during the year.

What If You Receive Insurance
Reimbursement in a Later Year?
If you are reimbursed in a later year for medical expenses you deducted in an earlier year, you generally must report the reimbursement as income up to the amount you previously deducted as medical expenses.
However, do not report as income the amount of reimbursement you received up to the amount of your medical deductions that did not reduce your tax for the earlier year.