See IRS Schedule A page A-1 Medical and Dental Expenses - <a rel="nofollow" target="_blank" href="
https://www.irs.gov/pub/irs-pdf/i1040sca.pdf">https://www.irs.gov/pub/irs-pdf/i1040sca.pdf</a>
"You can deduct only the part of your medical and dental expenses that exceeds 7.5% of the amount of your adjusted
gross income on Form 1040, line 38."
