I have question regarding medical deductions.  In most cases it doesn't matter since the taxpayer never gets a medical deduction anyway.  Should I gross up the total medical deductions by amounts reimbursed by HSA plans.  This amount form the 1099-SA gets subtracted in the medical deduction worksheet.  My client gave me the net out of pocket expenses that insurance or HSA distributions did not cover and then the HSA distribution gets deducted on the worksheet.  I looked up in the help area and this is not addressed.  From a logical point of view I think I should be adding this amount to medical expenses.  What do the people in the community do for this issue.