Child of divorced or separated parents.
For purposes of the medical and dental
expenses deduction, a child of divorced or separated parents can be
treated
as a dependent of both parents. Each parent can
include the medical expenses he or she pays for the child, even if the
other
parent claims the child's dependency exemption, if:
-
The child is in the custody of one or both parents for more than half the year,
-
The child receives over half of his or her support during the year from his or her parents, and
-
The child's parents:
-
Are divorced or legally separated under a decree of divorce or separate maintenance,
-
Are separated under a written separation agreement, or
-
Live apart at all times during the last 6 months of the year.
Keep in mind that you can only deduct those payments that you paid, not those that your wife may have paid.
