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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, 1950, 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_publink100014670

Death before age 65.(p3)

rule
A taxpayer is considered to be age 65 on the day before the taxpayer's 65th birthday. If the taxpayer was not age 65 or older at the time of death, the 7.5% threshold does not apply for that taxpayer or the spouse of that taxpayer who is under age 65. For example, a taxpayer who was born on February 14, 1949 dies on February 13, 2014. The taxpayer is considered age 65 at the time of death and the 7.5% threshold applies. However, if the taxpayer died on February 12, 2014, the taxpayer is not considered age 65 and the 7.5% threshold does not apply.
taxmap/pubs/p502-002.htm#en_us_publink1000178857

Example.(p3)

You are unmarried and were born after January 2, 1950, 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.