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IRS.gov Website
Publication 502
taxmap/pubs/p502-002.htm#en_us_publink1000178856

How Much of the Expenses Can You Deduct?(p3)

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 AGI. But if either you or your spouse was born before January 2, 1949, you can deduct the amount of your medical and dental expenses that is more than 7.5% of your AGI.
taxmap/pubs/p502-002.htm#en_us_publink1000178857

Example.(p3)

You are unmarried and were born after January 2, 1949, and your AGI is $40,000, 10% of which is $4,000. You paid medical expenses of $2,500. You cannot deduct any of your medical expenses because they are not more than 10% of your AGI.