Dental implants are allowed as a tax deductible medical expense. You deduct the expense in the year you pay the provider. So if you took out a loan for (let's say) $10,000 from a bank, paid the provider $10,000, and are paying the bank $100 per month, you can list the full $10,000. However, if you have a payment plan with the provider, and are paying the provider $100 per month, you can only deduct what you actually paid this year.
You can list your schedule A itemized deductions like mortgage interest, property taxes, gifts to charity and medical expenses. However, you may not actually get a tax break. It depends on your overall income and all your deductible items. Turbotax will do the calculations for you if you use the program.