The rules have changed for taxpayers who plan to itemize 2013 medical deductions. Most people may now deduct only the amount of the total unreimbursed allowable medical expenses that exceeds 10% of adjusted gross income.

There is a temporary exemption for individuals age 65 and older, and their spouses, who may continue to deduct total medical expenses that exceed 7.5% of their adjusted gross income through 2016.

For more information, see the questions and answers on IRS.gov.