When can a deduction be taken for medical care?. A deduction can be taken in the year that the services are performed. If the care is prepaid, the amount is deductible in the year that the care is paid for. The prepayment of long-term care treatments are never deductible. B. A deduction can be taken in the year that the services are performed or in the year the care is paid for, whichever results in the greater tax benefit. However, if the care is prepaid, the amount is not deductible. C. A deduction can be taken in the year that the care is paid for. If the care is prepaid, the amount is deductible only after the services are performed unless the prepayment is required by the provider of the services or there is a legal obligation to pay. Under certain conditions, the prepayment of certain long-term care treatments may also be deductible when paid. D. A deduction can be taken in the year that the services are performed or in the year the care is paid for, whichever results in the greater tax benefit. If the care is prepaid, the amount is deductible when there is a legal obligation