@robriegel18
Publication 502.
https://www.irs.gov/publications/p502
You can include medical expenses you paid for an individual that would have been your dependent except that:
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He or she received gross income of $4,300 or more in 2021;
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He or she filed a joint return for 2021; or
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You, or your spouse if filing jointly, could be claimed as a dependent on someone else's 2021 return.
