If a prepayment is a requirement for the receipt of the medical care,the payment is deductible in the year paid rather than the year in which the care is rendered.

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According to IRS rules, prepayments for medical care that are required before the care is rendered can be included as medical expenses in the year they are paid, even if the care is received in a later year. Therefore, the payment would be deductible in the year paid rather than the year in which the care is received.

If a Prepayment Is a Requirement for the Receipt of the Medical