Yes, these are deductible if you itemize and your medical expenses are more than 7.5% of your AGI. Even then, if your itemized deductions are less than your standard deduction, they will not benefit you.
You can include medical expenses you paid for your dependent. For you to include these expenses, the person must have been your dependent either at the time the medical services were provided or at the time you paid the expenses. A person generally qualifies as your dependent for purposes of the medical expense deduction if both of the following requirements are met.
- The person was a qualifying child or a qualifying relative.
- The person was a U.S. citizen or national or a resident of the United States, Canada, or Mexico. If your qualifying child was adopted, see Exception for adopted child, later.
You can include medical expenses you paid for an individual that would have been your dependent except that:
- He or she received gross income of $4,300 or more in 2021;
- He or she filed a joint return for 2021; or
- You, or your spouse if filing jointly, could be claimed as a dependent on someone else's 2021 return.
