ok i'm cashing out a ira for $2500 to pay off my lasik eye surgery. i know i can use my ira to pay for lasik eye surgery tax free. i still owe $2515.30 of the $3598.00. i never claimed it because i was making payments. i'm trying not to have my ira cash out taxed. my last years adjusted gross income was $31,511. the surgery pay off is $2515.30. will my ira cash out be tax free if i pay off my lasik eye surgery from 11/21/2008 with my ira? and can i claim my lasik eye surgery from 11/21/2008 since i didn't claim back then?