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IRS.gov Website
Publication 17
taxmap/pub17/p17-105.htm#en_us_publink100033879

How Much of the Expenses Can You Deduct?(p142)

rule
Generally, you can deduct on Schedule A (Form 1040) only the amount of your medical and dental expenses that is more than 10% of your adjusted gross income (AGI), found on Form 1040, line 38 (7.5% of your AGI if either you or your spouse was born before January 2, 1951).
taxmap/pub17/p17-105.htm#en_us_publink100033880

Example.(p142)

You are unmarried and under age 65 and your AGI is $40,000, 10% of which is $4,000. You paid medical expenses of $2,500. You can't deduct any of your medical expenses because they aren't more than 10% of your AGI.