Yes. You claim medical expenses in the year that you pay them. Since you didn't pay them in 2023. you can't claim them in 2023. You can claim them in 2023. however - and if you expect them to exceed 10% of you adjusted gross income in 2023 you can take an IRA distribution to cover the amount that will exceed 10% of you AGI. For example, if you have outstanding medical expenses of $15,000 and AGI of $100,000, you can take a penalty-free distribution of $5000 from your IRA.