Deductions & credits

However, there is such a thing as a Medical Dependent, who is an individual you would have been allowed to claim as a dependent except one of these applied:

  • He or she received gross income of $4,300 or more in the year.
  • He or she filed a joint return for the year.
  • You (or your spouse if married filing jointly) could be claimed as a dependent on someone else’s return in the current year.

2020 Publication 502 (irs.gov) at page 3 ("Dependents").