Special needs deduction

alongo33 — Mon, 22 Feb 2021 21:35:24 GMT

I did not claim my daughter as a dependent this year. I bought her a vehicle in 2020. She has special physical needs and the vehicle had to be modified. Can I deduct this cost?

Also, I had some modifications done to my house to make it more wheel chair accessible. Can I deduct those costs?

Re: Special needs deduction

LenaH — Mon, 22 Feb 2021 21:58:54 GMT

It depends on the reason you did not claim your daughter as a dependent. Generally, medical expenses can only be deducted for the taxpayer(s) and/or any of their dependents. However, there are some exceptions to this that may apply to your situation.

You can deduct non-dependent medical expenses on your return if that person is:

Your child whom you don't claim as a dependent because of the rules for children of divorced or separated parents;
Any person you could have claimed as a dependent on your return except that person received $4,300 or more of gross income or filed a joint return; or
Any person you could have claimed as a dependent except that you, or your spouse if filing jointly, can be claimed as a dependent on someone else's 2020 return.

If you can deduct her medical expenses under one of the exceptions above, then you can deduct the cost of both of the modifications in question.

For additional guidance, please see Publication 502.

topic Special needs deduction in Deductions & credits

Special needs deduction

Re: Special needs deduction