In 2015, the deduction threshold for deductible medical expenses remains at 10 percent (same as 2014) of adjusted gross income (AGI); however, if either you or your spouse were age 65 or older as of December 31, 2014, the new 10 percent of AGI threshold will not take effect until 2017. In other words, the 7.5 percent threshold that was in place in earlier tax years continues to apply for tax years 2015 and 2016 for these individuals. In addition, if you or your spouse turns age 65 in 2015 or 2016, the 7.5 percent of AGI threshold applies for that year (through 2016) as well. Starting in 2017, the 10 percent of AGI threshold applies to everyone.