Can a patient deduct annual fees for medical concierge services?

ANSWER

The BIDaWIZ Team's Answer:

The answer is that it can be a deductible medical expense via Schedule A and subject to the 7.5 percent limitation as well as used as part of a health savings account or flexible spending account plan if the fee can be directly tied to a medical expense as per IRS publication 502. If the fee is just for access to doctors it would not be tax deductible.