Yes - you most likely can.
If your mom is your dependent, you can deduct the health insurance premiums as medical expenses.
You can also deduct medical expenses you paid for an individual
that would have been your dependent except that:
- He or she received gross income of $4,050 or more in
2016,
- He or she filed a joint return for 2016, or
- You, or your spouse if filing jointly, could be claimed
as a dependent on someone else's 2016 return.
