How much do I need in out-of-pocket medical expenses to be able to deduct them?

For 2012, only the amount of such expenses exceeding 7.5% of your adjusted gross income (AGI) is deductible as an itemized medical deduction. Do not count expenses reimbursed by insurance or paid through a flexible spending account (FSA), health savings account (has), or other medical plan. Starting in 2013, the threshold for deducting medical expenses rises to 10% of AGI. However, those who are age 65 and older can continue to use the 7.5% floor through 2016.