Yes, they count under medical expenses if you file a form 1040. Only count US OP expenses, though, (including shipping, meds and consult)...IOP purchases are technically against the law. You only have to provide receipts if you are audited. (And even then it is an acceptable medical expense.)

The problem with deducting medical expenses is that they have to equal 7% of your income to be deductible and are only deductible if you itemize deductions.

Hope that helps.