Can I deduct HMO medical co-payments?

Q: Can I deduct HMO medical co-payments? --Ravindra, Malden

The following answer was provided by Wesley Rickard, CPA, Quin, Rickard, Lipshires, & Grupp LLP, Norwood.

A: Yes on sch A form 1040 but to get any tax benefit these plus all your other medical expenses would have to exceed 7.5% of your AGI. Deductible medical expenses would then be combined with your other itemized deductions to determine if the total exceeds a taxpayers standard deduction.