The prepayment of medical expenses qualifies as a current deduction only if the taxpayer is required to make the payment as a condition of receiving the medical services.

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According to IRS guidelines, prepayment of medical expenses can only be deducted in the year they are paid if the payment is required as a condition of receiving the medical services. If the payment is made in advance of the services and is not required, it cannot be deducted until the year in which the medical services are actually received.

The Prepayment of Medical Expenses Qualifies as a Current Deduction