IF I PUT MY SON IN MY TAXES BECAUSE LIVE WITH ME AND DONT HAVE INSURANCE AND I PAY MONEY FOR HIM IN A REHABILITATION CENTER. CAN I DEDUCT THAT ON MY TAXES

[vierarro]

IM NOT SURE IF I CAN PUT A REHABILITATION CENTER THAT I PAY FOR HIM EVEN IF HIM DON'T HAVE HEALTH INSURANCE

[CarolynM · Accepted solution]

Yes, but if he is your dependent and he doesn't have health insurance, you will face a penalty. 

You didn't indicate the age of your child, but you can claim your son under certain conditions, regardless of age.

To claim him as a child, here is the test: 

1) be your child (or adoptive or foster child), sibling, niece, nephew or grandchild; 

2) be under age 19, or under age 24 and a fulltime student for at least five months of the year; or be permanently disabled, regardless of age; 

3) have lived with you for more than half the year; and

4) have provided no more than half his or her own support for the year.

To claim him as an adult, here is the test:

·       You provided more than half of their support.

·       They made less than $4,050 in gross taxable income. 

·       They lived with you for the entire year.

·       They are not a dependent on someone else’s taxes.

·       They are not filing a joint return with someone else.

·       They are a U.S. citizen, resident alien, national, or a Canadian or Mexican resident. 

If the rehabilitation was ordered by a doctor, it is medical expense, to be included on your itemized deductions. 

For more information about qualifying medical expenses, follow these links:

https://www.irs.gov/pub/irs-pdf/p502.pdf 

Intuit on Medical Expenses