Insurance premiums you can include in your medical expenses insurance premiums you pay for policies that cover medical cal care. Medical care policies can provide payment for treatments that includes:

• Hospitalization, surgical services, X-rays,
• Prescription drugs and insulin,
• Dental care,
• Replacement of lost or damaged contact lenses, and
• Long-term care (subject to additional limitations). For more information, see Qualified Long-Term care Insurance Contracts in Publication 502.

If you have a policy that provides payments for other than medical care, you can include the premiums for the medical care part of the policy if the charge for the medical care part is reasonable. The cost of the medical part must be separately stated in the insurance contract or given to you in a separate statement.

When figuring the amount of insurance premiums you can include in medical expenses on Schedule A, do not include any health coverage tax credit advance payments shown in box 1 of your Form 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments. Also, do not include insurance premiums attributable to a non-dependant child under age 27 if your premiums increased as a result of adding this child to your policy.