The 7.5% threshold is back after being at 10% amounts over the adjusted gross income, (AGI) for the last few years. For example; if your AGI was $50,000 in 2017 then amounts greater than $3,750, (50,000 X 7.5% = $3,750) of unreimbursed qualified expenses is the threshold that must be surpassed before utilizing this section of Schedule A. For additional detailed rules and amounts, see below: