There's one unlikely exception, where you can claim the deduction. If your close relative cannot be your dependent because he had more than $4,700 of gross income, but otherwise would have qualified as your dependent (basically that you & other family members provided more than half his support), then you can include in your deductible medical expenses any qualifying medical expenses you paid on his/her behalf just as if he/she was your dependent.
Q. Can she claim the medical expenses, I paid, on her return?
A. Simple answer: yes, if it was a gift.
