Child of divorced or separated parents. For purposes
of the medical and dental expenses deduction (including health insurance) , a child of
divorced or separated parents can be treated as a dependent of both parents. Each parent can include the
medical expenses he or she pays for the child, even if the
other parent claims the child's dependency exemption, if:
1. The child is in the custody of one or both parents for
more than half the year;
2. The child receives over half of his or her support during the year from his or her parents; and
3. The child's parents:
a. Are divorced or legally separated under a decree
of divorce or separate maintenance,
b. Are separated under a written separation agreement, or
c. Live apart at all times during the last 6 months of
the year.
This doesn't apply if the child's exemption is being
claimed under a multiple support agreement - if this applies, seems unlikely, see IRS publication 502
i see no problem in you claiming the deduction on schedule A medical expenses. however, you will get no benefit if your standard deduction exceeds your itemized deductions.
