You can include dental implants when you add up your medical and dental expenses for itemization. However, you can deduct only the medical and dental expenses above 7.5% of your AGI. For example, if your AGI is $75,000, the first $5,625 of your medical and dental expenses cannot be deducted. You can deduct any expenses above this figure.You can include dental implants when you add up your medical and dental expenses for itemization. However, you can deduct only the medical and dental expenses above 7.5% of your AGI. For example, if your AGI is $75,000, the first $5,625 of your medical and dental expenses cannot be deducted. You can deduct any expenses above this figure.