There have been changes in order to claim or write-off Mental, Dental, & Vision Expenses.
First, you will need to qualify to "Itemize" meaning your qualified expenses must Exceed the Standard Deduction the government gives each year.
Here is the 2020 Standard Deduction Chart:
IF your filing status is...
single under 65 $12,200
65 or older $13,850
head of household under 65 $18,350
65 or older $20,000
married, filing jointly*** under 65 (both spouses) $24,400
65 or older (one spouse) $25,700
65 or older (both spouses) $27,000
married, filing separately any age $5
qualifying widow(er) under 65 $24,400
65 or older $25,700
Second, your "Out-of-Pocket" medical, dental, and vision expense must Exceed 10% of your Gross Income. Example your total gross income was $50,000 x 10% = $5,000.00; Your Out of Pocket Expense must exceed $5,000 in order to qualify to claim the deduction.
If you are over the age of 65, your "Out-of Pocket" medical, dental, and vision expense must Exceed 7.5% of your Gross Income. (Unlike those below 65 it must exceed 10%)