In the US, I'm trying to figure out if membership to my doctor's office is deductible. My office charges a $149 annual fee for access to the office, which allows them to provide good online tools, nice offices, 24/7 care, etc.
But the $149 is not directly tied to a specific medical expense, so I can't figure out if it's deductible (assuming I'm already at the 10% minimum).
The IRS says that
Payments of fees to doctors, dentists, ... are deductible, and this is a fee, but it's just not clear.