Normally, you can only deduct the medical expenses you paid for yourself, your spouse, or your dependent.
There is one exception:
If your close relative cannot be your dependent because she had more than $5050 of gross income, but otherwise would have qualified as your dependent (basically that you & other family members provided more than half her support), then you can include in your deductible medical expenses any qualifying medical expenses you paid on her behalf just as if she was your dependent.
