Medical Expenses Billed in 2005

I went to the doctor in Sept of 2004 and my health insurance company did not cover all of the expenses. I was sent two bills from the lab in 2005. I wanted to know, can I deduct these expenses for the 2004 tax year?

Tetal,

You can deduct the expenses in the year they are paid.
When you pay the cost in 2005, that is when you can dedcut the expenses.
Don't forget that medical epenses are subject to a 7.5% threshold.

The standard deduction for 2005 is $5,000 single; $10,000 married filing jointly; $7,300 for head of household.