Deductions & credits

IRS Publication 502, Medical and Dental Expenses page 3 - https://www.irs.gov/pub/irs-pdf/p502.pdf#page=3

 

You can include medical expenses you paid for an individual that would have been your dependent except that:

  1. The person received gross income of $5,050 or more in 2024;

  2. The person filed a joint return for 2024