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 10 percent of their adjusted gross income (AGI).
If the taxpayer or their spouse is age 65 or over, they will use the 7.5% threshold of AGI. This applies to any tax year beginning after December 31, 2012, and ending before January 1, 2017.
Qualified medical and dental expenses paid by the taxpayer during the tax year can be included for:
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. Refer to Publication 17 for details.