| If you are asking whether you can claim an unborn child as your dependent, the answer is no. The child must be born by Dec 31 2007 to be shown as a dependent on your tax return for that year.
As for medical bills, it doesn't matter what the cause of the bill is, these are YOUR expenses, and consequently the rules as to whether you can deduct them are the same as for other types of medical expenses. In general, you can only deduct medical expenses you incur in 2007 to the extent that they exceed 7.5% of your adjusted gross income. If you have a fairly high amount of medical bills and your husband doesn't, this is one case where it may actually make more sense to file individually rather than jointly, as you may be able to deduct more medical expenses this way. | 
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