The Tax Cuts and Jobs Act lowered the threshold for medical expense deductions to 7.5% of AGI from the prior threshold of 10%. In other words, a taxpayer with an AGI of $100,000 can now deduct medical expenses exceeding $7,500. The IRS has a long list of expenses that qualify as “medical expenses,” so it can be a good idea to start keeping track of yours if you think you may qualify.
However, this change only was made for the 2017 and 2018 tax years. So you’ll be able to take advantage of it on the tax return you file in 2019. Beyond that time, however, the threshold is set to increase to 10% again unless Congress acts to extend it.