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IRS.gov Website
Publication 17
taxmap/pub17/p17-110.htm#en_us_publink100033931

Damages for Personal Injuries(p148)

For Use in Tax Year 2013
rule
If you receive an amount in settlement of a personal injury suit, part of that award may be for medical expenses that you deducted in an earlier year. If it is, you must include that part in your income in the year you receive it to the extent it reduced your taxable income in the earlier year. See Reimbursement in a Later Year, discussed under How Do You Treat Reimbursements, earlier.
taxmap/pub17/p17-110.htm#en_us_publink100033932

Future medical expenses.(p148)

For Use in Tax Year 2013
rule
If you receive an amount in settlement of a damage suit for personal injuries, part of that award may be for future medical expenses. If it is, you must reduce any future medical expenses for these injuries until the amount you received has been completely used.