If you are itemizing your deductions, you can deduct only the part of your medical and dental expenses that exceeds 7.5% of the amount of your adjusted gross income.
Per IRS:
To the extent you weren't reimbursed in calculating your total medical expenses, you can include what you paid for Insurance premiums for medical and dental care, including premiums for qualified long-term care insurance contracts as defined in Pub. 502. But see Limit on long-term care premiums you can deduct , later. Reduce the insurance premiums by any self-employed health insurance deduction you claimed on Schedule 1 (Form 1040), line 17. You can't include insurance premiums paid by making a pre-tax reduction to your employee compensation because these amounts are already being excluded from your income by not being included in box 1 of your Form(s) W-2. If you are a retired public safety officer, you can't include any premiums you paid to the extent they were paid for with a tax-free distribution from your retirement plan.
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