In order for a Medical Expense to be considered deductible it must meet all of the following criteria:
Deduct the medical expense paid by the individual. If the individual pays the premium less often than monthly (such as quarterly) prorate the amount paid by the number of months covered by the payment to obtain the monthly amount to deduct for this medical expense OR
If the medical expense is a combined family premium, deduct the portion of the combined family premium that is paid for the individual.