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IRS.gov Website
Current Year Tax Map
Publication 17
taxmap/pub17/p17-110.htm#en_us_publink100033933

How Do You Figure and Report the Deduction on Your
Tax Return?(p147)

rule
Once you have determined which medical expenses you can include, you figure and report the deduction on your tax return.
taxmap/pub17/p17-110.htm#en_us_publink100033934

What Tax Form Do You Use?(p147)

rule
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 chapter 20.
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 AGI shown on line 38, Form 1040.