Yes. Under the divorced/separated parents rule, you may deduct medical expenses paid on behalf of your child even if the other parent claims the child as a dependent. Here are the requirements for this deduction:
- The child must be in the custody of one or both parents for more than half of the year.
- The child must receive over half of his or her support during the year from his or her parents.
- The child's parents must be divorced or legally separated, separated under a written separation agreement, or have lived apart at all times during the last 6 months of the year.
