Once you have determined which medical care expenses you can include, you figure and report the deduction on your tax return.taxmap/pub17/p17-113.htm#en_us_publink100033934
You figure your medical expense deduction on lines 1–4 of Schedule A, Form 1040. You cannot claim medical expenses on Form 1040A, or Form 1040EZ. If you need more information on itemized deductions or you are not sure if you can itemize, see chapters 20 and 29.
Enter the amount you paid for medical and dental expenses on line 1, Schedule A (Form 1040). This should be your expenses that were not reimbursed by insurance or any other sources.
You can deduct only the amount of your medical and dental expenses that is more than 7.5% of your adjusted gross income shown on line 38, Form 1040. For an example, see the partial Schedule A, above.