2 — Enter AGI From Form 1040 Updated for tax year 2025

What this line means

Your adjusted gross income from Form 1040 line 11, entered here to calculate the 7.5% floor for medical expense deductions. The higher your AGI, the higher the threshold before medical expenses become deductible. This line is a straight copy from Form 1040 — no calculation required.

Does this apply to you?

• Everyone claiming a medical expense deduction on Schedule A enters their AGI here
• This is a required intermediate step for the medical deduction calculation

Easy to overlook

Higher AGI makes it harder to cross the 7.5% threshold With an AGI of $80,000, you need more than $6,000 in unreimbursed medical expenses before any deduction kicks in. At $150,000 AGI, the threshold is $11,250. This is why medical deductions are most commonly claimed by retirees, people with chronic conditions, or anyone who had a major medical event during the year. ¹ [SOURCE: General filing pattern — AGI threshold for medical deduction]

Timing medical expenses can make the difference If you are close to the 7.5% threshold, scheduling elective procedures, dental work, or buying prescription eyeglasses in the same year as other large medical expenses helps you exceed the floor. Spreading expenses across two years means you might not cross the threshold in either year. ² [SOURCE: IRS Schedule A instructions — Line 2]

Watch out for this

Using last year’s AGI instead of the current year. The 7.5% floor is based on the current year’s AGI from Form 1040 line 11. If your income changed significantly from last year, the threshold is different. Always use the AGI from the return you are currently filing.

Related lines on your return

• Line 11 — Form 1040 — Adjusted gross income (the source of this number)
• Line 3 — Schedule A — Multiplies this amount by 7.5%
• Line 1 — Schedule A — Total medical and dental expenses before the AGI floor