Medical deduction

[mcd1231]

Client's daughter is 22 years old and is not a FT student.  (She graduated in 2018)  She moved back home in May 2019 and still resides there.  In 2019 the daughter had AGI of 32,008.  The daughter is covered under my client's medical insurance plan.  My client paid for the premiums as well as the daughter's medical expenses.  Does my client deduct her medical expenses on Sch A?  

[TAXOH · Accepted solution]

The daughter would need to be a dependent in order to deduct. 

[mcd1231]

Thank you. That is what I thought after reading the instructions for medical deductions.  I just want to double check with an expert.

[BobKamman]

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

[George4Tacks]

1.213-1(a)(3)(i)
For medical expenses paid (including expenses paid for medicine and drugs) to be deductible, they must be for medical care of the taxpayer, his spouse, or a dependent of the taxpayer and not be compensated for by insurance or otherwise. Expenses paid for the medical care of a dependent, as defined in section 152 and the regulations thereunder, are deductible under this section even though the dependent has gross income equal to or in excess of the amount determined pursuant to § 1.151-2 applicable to the calendar year in which the taxable year of the taxpayer begins. Where such expenses are paid by two or more persons and the conditions of section 152(c) and the regulations thereunder are met, the medical expenses are deductible only by the person designated in the multiple support agreement filed by such persons and such deduction is limited to the amount of medical expenses paid by such person.