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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").
February 18, 2021
8:36 AM