Medical expenses are deductible as an itemized deduction but only the amount that exceeds a certain threshold is deductible.  In 2017 and 2018, medical expenses are deductible to the extent that they exceed 7 ½% of Adjusted Gross Income.  Beginning in 2019 that threshold increases to 10% for most taxpayers.  This provides us with a planning opportunity.  If your medical expenses typically run less than 10% but more than 7 ½% of your AGI you might consider pushing your medical expenses up into 2018 instead of waiting until 2019.  This way those expenses will be deductible in 2018 instead of being nondeductible in 2019.  Additionally, you can consider bunching your medical expenses in every other year in order to exceed the threshold in those years.