Can I deduct an adult child's medical expenses and education expenses?

[barbgris]

My daughter turned 24 last year and made $9000 in income.  I believe from TT that I can't deduct her as a dependent, even though she is full time student.  However, can I deduct medical expenses I paid for her, and college tuition and texts I paid for her?

[DanielV01 · Accepted solution]

Yes to the medical expenses, but no to the tuition expenses.  When it comes to claiming deductions for medical expenses, the IRS does allow you to claim deductions that you pay on someone who would otherwise qualify as a dependent except for their income.  Since your daughter turned 24 this past year, you could only claim her as a dependent if her income was less than $4150.  It wasn't significantly more than that, but it was enough that you could not claim her.  However, if you covered her medical expenses, you may claim these as part of your itemized deductions.

Tuition expenses are different, however.  By Publication 970 (IRS guide on Benefits of Education), if your daughter is not your dependent, then she can claim the Education Expenses even if you paid for them.  This works both ways: When you could claim her as a dependent, you could claim her education expenses even if they were paid by student loans she must repay.  Unfortunately, because her income is so low, she gets no benefit to claiming education expenses unless she still qualifies to claim the American Opportunity Credit.

[barbgris]

Thanks.  So do I just not enter the 1098-T information I got from the college into turbotax at all, and pretend I didn't get one?  Won't the IRS have gotten a copy, and wonder why I didn't claim the deduction?

[DanielV01]

You'll give it to your daughter.  The IRS will not wonder why you didn't claim it because you are not the student, and you are not claiming your daughter.  And she won't have to claim it unless there is income derived from it.

[barbgris]

Thanks!!!!

[LeonaW]

I'm still not clear whether I can deduct medical expenses I paid for my adult son who does not live with me. I paid for IVF (fertility/genetic) treatment for my son and his wife because of debilitating genetic disease my son carries.

[AnnetteB6]

No, you most likely cannot deduct the medical expenses that you paid for your adult son who does not live with you.  

You can only deduct medical expenses paid for yourself, your spouse, or your dependents.  If your son qualified as your dependent either when the medical expense was incurred or when you paid the medical expense, then you could deduct it as part of your return.

@LeonaW

[LeonaW]

Hmmm. The on line chat advisor at TurboTax said that we could deduct these expenses. Whom should I believe or where to go next?

Thanks...

[LenaH]

Per the IRS, you can include medical expenses you pay for yourself, as well as those you pay for someone who was your spouse or your dependent either when the services were provided or when you paid for them. 

To verify this information, please see Publication 502 - Medical and Dental Expenses on the IRS website. The above paragraph is under the title "Whose Medical Expenses Can You Include?"

@LeonaW

[trebledtoofduorp]

My daughter is employed but has no dental Insurance. I paid for her new dentures ($6650) Can I claim this in itemized deductions?

[Cynthiad66]

Generally, no. But  exceptions exist for claiming non-dependent medical expenses on your tax return. The exceptions allow you to claim medical expenses of someone who is not your dependent. You can claim an exception for any of these people:

• A person who was your dependent either:
• When the service was performed
• When the medical expense was paid

A child of divorced or separated parents. This child is treated as a dependent of both parents. Each parent can claim the medical expenses he or she paid for the child. For this to apply:

The child must be in the custody of one or both parents for more than half the year and receive over half of his or her support during the year from his or her parents.

One of these must apply to the parents:

They’re divorced or legally separated under a decree of divorce or separate maintenance.

They’re separated under a written separation agreement.

They’ve lived apart at all times during the last six months of the year.

An individual you would have been allowed to claim as a dependent except one of these applied:

He or she received gross income of $4,300 or more in the year.

He or she filed a joint return for the year.

You (or your spouse if married filing jointly) could be claimed as a dependent on someone else’s return in the current year.  Per @Hal_Al

[Mona21]

Does this answer still apply to medical expenses (re: 2020 taxes) ?

[MarilynG1]

Yes, the rules for claiming Medical Expenses haven't changed since the Tax Cuts and Jobs Act of 2017 (effective in 2018).

• The IRS allows all taxpayers to deduct their qualified unreimbursed medical care expenses (for themselves or their dependents) that exceed 7.5% of their adjusted gross income.
 

• You must itemize your deductions on IRS Schedule A in order to deduct your medical expenses.

Click this link for more info on Medical Expenses. 

Same for Education Expenses. If someone qualifies as your dependent, you can claim  their Education Expenses on your return.

[Ern123]

Thank you.  But I'm not quite clear on this.  Our daughter is not dependent, she lives with her husband.  However, she had some dental work done, that was around $32,000.00, that we ended up paying.  We transferred the money to her bank account, and she paid for it from that.  Can we claim that expense as a deduction on our taxes, and how would we do that?  

[Ern123]

But, can we claim it as some kind of monetary gift?  And get a deduction some other way?