Rules for Deducting the Expenses
Medical and dental expenses are deductible only if taxpayers itemize their deductions. Further, taxpayers can deduct only the amount of unreimbursed medical and dental expenses that exceeds 7.5 percent of their adjusted gross income (AGI).
Qualified medical and dental expenses paid by the taxpayer during the tax year can be included for:
Also, refer to the Interview Tips - Itemized Deductions in the Volunteer Resource Guide (Tab F).
If a child of divorced or separated parents is claimed as a dependent on either parent's return, each parent may deduct the medical expenses they individually paid for the child.