If you are able to itemize deductions, however, you may have allowable medical expenses that you pay in 2016 that you can deduct on your 2016 return. The portion of medical expenses over 10% of AGI (7.5% for age 65 or older) can be deducted if there are enough total deductions to allow one to itemize; i.e., if the total of allowed itemized deductions exceeds your standard deduction.
