Medical Caution: Do no include expenses reimbursed or paid by others. and 1 Medical and Dental Expenses 4,000 Dental 2 Enter amount from Form 1040 or 1040-SR Line 11 86,000 Expenses 3 Multiply Line 2 by 7.5% (0.075) 6,450 4 Subtract line 3 from line 1. If line 3 is more than line 1, enter -0