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Unfortunately, you cannot claim medical expenses for a non-dependent. You can claim medical expenses for you, your spouse or a dependent listed on your income tax return.
What about the non-dependent exception for those who are totally disabled?
There is no specific exception for a disabled non-dependent.
But, he/she may qualify under the "medical dependent" exception:
If your close relative cannot be your dependent because he had more than $4,300 of gross income, but otherwise would have qualified as your dependent (basically that you & other family members provided more than half his support), then you can include in your deductible medical expenses (on Schedule A) any qualifying medical expenses you paid on his/her behalf just as if he/she was your dependent.
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