IRS publication 502 states that taxpayer may include medical expenses paid for an individual that would have been a dependent except that he or she received gross income of $4,300 or more in 2020.

In addition to not meeting the income test, the taxpayer did not provide over half support, but under a multiple support agreement (form 2120) individually would have provided over 10% support and collectively would have provided over half.

Given this, it seems they may not claim them normally as a dependent, due to the income test, but they still want to make use of medical expenses paid for this individual. May they do so, given that form 2120 seems geared towards claiming someone as a dependent- which they are not intending to do?