BobKamman
Level 15

Come on guys, this is basic first week of tax class.  Don't tell me her AGI unless it's the only reason she's not being claimed as a dependent.  Tell me who provides more than half of her support.  

You can include medical expenses you paid for an individual who would have been your dependent except that:

  1. He or she received gross income of $4,200 or more in 2019

 

Coverage for nondependents. 

Generally, you can't deduct any additional premium you pay as the result of including on your policy someone who isn't your spouse or dependent, even if that person is your child under age 27. However, you can deduct the additional premium if that person is:

  • Any person you could have claimed as a dependent on your return except that person received $4,200 or more of gross income or filed a joint return; or