Yes, if your children are included as dependents on your tax return then you can claim their medical expenses as a tax deduction (subject to the limitations of deducting medical expenses).
To deduct unreimbursed, out-of-pocket medical, dental, and vision costs on your federal return:
- You must take the itemized deduction;
- The expenses for you, your jointly-filing spouse, and your dependent(s) must exceed 7.5% of your AGI (adjusted gross income); and
- Only the portion above and beyond 7.5% of your AGI is deductible.
For additional information, see Can I deduct medical, dental, and vision expenses? and What kinds of medical expenses are deductible?
