My wife and I had a child in October that was 2 months premature. As a result I'm sure the hospital costs are going to be a bit high even with insurance. Our daughter just came home 2 weeks ago but we have not seen the bill yet. My question is, if the bills come in after the first of the year, do I take the deduction on 2009 when the services were rendered or in 2010 when the bill was payed? If we pay the hospital in installments over time, would that affect the answer? Thanks.