to be the deductible as a medical expense your employer must be your spouse or dependent - qualifying child or qualifying relative. otherwise, they are not deductible at all.
A qualifying child is a child who:
1. Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew);
2. Was:
a. Under age 19 at the end of the tax year and younger than you (or your spouse if filing jointly),
b. Under age 24 at the end of the tax year, a full-time student, and younger than you (or your spouse if filing
jointly), or
c. Any age and permanently and totally disabled;
3. Lived with you for more than half of the tax year;
4. Didn't provide over half of his or her own support for the tax tear; and
5. Didn't file a joint return, other than to claim a refund.
it is extremely unlikely that your employer would meet the above however
A qualifying relative is a person:
1. Who is your:
a. Son, daughter, stepchild, or foster child, or a descendant of any of them (for example, your grandchild),
b. Brother, sister, half brother, half sister, or a son or daughter of any of them,
c. Father, mother, or an ancestor or sibling of either of them (for example, your grandmother, grandfather,
aunt, or uncle),
d. Stepbrother, stepsister, stepfather, stepmother, son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law, or
e. Any other person (other than your spouse) who lived with you all year as a member of your household
if your relationship didn't violate local law,
2. Who wasn't a qualifying child
3. For whom you provided over half of the support in the tax year.
it would be doubtful that item 3 could be met if the person is your employer
why not ask your employer to reimburse you?
