are healthcare premiums that I pay for my girlfriend deductible?

[dapelian]

I pay about $1100 per month for my girlfriend's healthcare premiums.  She has no income.  We are both retired in our 50's.  Are these premiums deductible on my taxes? If so where would I put that on my return. It wont be a problem in 2022 sine we are planning on getting married.

[SweetieJean]

Is she your tax dependent?

[MinhT1]

If your girlfriend qualifies as your dependent, then you can deduct the healthcare premiums you paid for her as Medical expenses.

Medical expenses are an itemized deduction subject to the 7.5% threshold, meaning that you can only claim the excess over 7.5% of your Adjusted Gross Income. Also, Itemized Deductions will only "help" when they exceed your standard deduction.

You can claim your girlfriend as your dependent if she lived with you the whole year and her gross income in 2021 does not exceed $4,300.