What is a requirement for deducting medical and dental expenses?

To qualify for a deduction on medical and dental expenses, the total amount of such expenses must exceed 7.5% of the taxpayer's adjusted gross income (AGI) for the tax year. This threshold was set to ensure that only those taxpayers who have incurred significant medical expenses relative to their income can receive a tax benefit. The IRS allows taxpayers to deduct only those expenses that surpass this percentage, thus providing relief to individuals facing substantial medical costs.

Medical and dental expenses include a variety of costs, such as treatments, surgeries, and preventive care that meet the criteria established by the IRS. However, the key factor in determining eligibility for the deduction is the 7.5% AGI threshold, which must be met to claim these expenses on your tax return.