If you don’t use money from an HSA or FSA for medical expenses, you may still be able to take a tax deduction (if you itemize) for costs that you pay for yourself, your spouse and your dependents. You can deduct those expenses only to the extent they exceed 10% of your adjusted gross income. You can count your health insurance deductibles, co-payments, prescription drug costs and other expenses that aren’t covered by your insurance, such as vision and dental care, as well as travel to receive medical care and a portion of long-term-care insurance premiums based on your age.