Dental expenses that you pay with out of pocket funds and are not reimbursed are entered as a itemized medical deduction on Schedule A. Only your total medical expenses greater then 7.5% of AGI can be deducted on Schedule A.
Your total itemized deductions must be greater than the standard deduction for your filing status to have any tax benefit.
Standard deductions for 2018
- Single - $12,000 add $1,600 if age 65 or older
- Married Filing Separately - $12,000 add $1,300 if age 65 or older
- Married Filing Jointly - $24,000 add $1,300 for each spouse age 65 or older
- Head of Household - $18,000 add $1,600 if age 65 or older
The 2018 tax law has eliminated or capped a number of items which were previously deductible as an itemized deduction.