Medical and Dental Expenses can only be deducted if they exceed 10% of a taxpayer’s adjusted gross income and the taxpayer itemizes their deductions on Schedule A.  If the taxpayer or their spouse is age 65 or older, then the total medical and dental expenses only need to exceed 7.5% of their adjusted gross income in order to claim the deduction.  This temporary threshold for taxpayers age 65 and older applies through December 31, 2016.

Most medical and dental expenses that taxpayers pay themselves can be counted in the total.  Travel expenses for medical care can also be counted.  The 2015 mileage rate for medical and dental travel is 23 cents per mile.

Medical and dental expenses that were reimbursed by insurance or paid for with funds from health savings accounts or flexible spending arrangements cannot be counted in the total.

Examples of medical and dental expenses that can be included in the deduction total can be found here.