You can only deduct the amount of unreimbursed Medical Expenses and insurance you actually paid over 7.5% of your AGI. And then all your itemized deductions have to be more than the standard deduction to get any benefit (so you would only be getting the benefit of the amount that puts you over the standard deduction). And since the Standard Deduction is increased more people will not need to Itemize.
For 2025 the standard deduction amounts are:
Single 15,750 + 2,000 for 65 and over or blind (17,750)
HOH 23,625 + 2,000 for 65 and over or blind
Joint 31,500 + 1,600 for each 65 and over or blind (both 34,700)
Married filing Separate 15,750+ 1,600 for 65 and over or blind
For 2024 the standard deduction amounts are:
Single 14,600+1,950 for 65 and over or blind
HOH 21,900 + 1,950 for 65 and over or blind
Joint 29,200 + 1,550 for each 65 and over or blind (both 32,300)
Married filing Separate 14,600 + 1,550 for 65 and over or blind
