He might be a "medical dependent," as follows:
- 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.
If so, you can deduct these expenses.
