If she is your dependent they are a medical deduction if you itemize. You can deduct only an amount greater than 7.5 percent of your AGI. This will only benefit you if your total itemized deductions are greater than your standard deduction.
You can review the below information regarding the standard deduction amounts for 2019 for comparison to medical expenses above 7.5% of your Adjusted Gross Income.
Standard Deduction Amounts for 2019
Single $12,200 ($16,500 65 or older)
Married Filing Separately $12,200 (+ $1650 if 65 or older)
Married Filing Jointly $24,400 (+ $1300 for each spouse 65 or older)
Head of Household $18,350 (+ $1650 for 65 or older)
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