Unfortunately no. According to the IRS, "you can generally only include medical expenses (including health insurance) you pay for yourself, as well as those you pay for someone who was your spouse or your dependent either when the services were provided or when you paid for them."
"You can only include medical expenses you paid for non-dependent 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."
