You would have to be able to claim them as a dependent.
Dependent
You can
include medical expenses you paid for your dependent. For you to include these
expenses, the person must have been your dependent either at the time the
medical services were provided or at the time you paid the expenses. A person
generally qualifies as your dependent for purposes of the medical expense
deduction if both of the following requirements are met.
- The person was a qualifying child (defined later) or a qualifying relative (defined later), and
- The person was a U.S. citizen or national or
a resident of the United States, Canada, or Mexico. If your qualifying
child was adopted, see Exception
for adopted child , later.
You can include
medical expenses you paid for an individual that would have been your dependent
except that:
- He or she received gross income of $4,150 or
more in 2018
- He or she filed a joint return for 2018, or
- You, or your spouse if filing jointly, could be
claimed as a dependent on someone else's 2018 return.
