Medical premiums for non dependent

[Scoop980]

My son turned 25 in 2021 and he earned about 38,000 in 2021 and is not disabled or married,but I pay his and ours medical premiums out of pocket through our pension. I know he doesn’t qualify as a qualified relative normally, but I’m getting mixed information about him being able to qualify as a dependent for medical expenses because he’s wasn’t 26 and 26year olds can still be on parents medical. 

I also read section213a, which modifies section 152 and as a result it allows you to take medical tax deduction for a person making more than the 4300.00 income limit as long as you provide half of their support.

1.WELL how do you document/prove that.?

2.Can someone clear this up? Can I claim my medical premiums on my

tax return on schedule A for him or not?

[DoninGA]

IRS Publication 502 Medical and Dental Expenses page 3 - https://www.irs.gov/pub/irs-pdf/p502.pdf#page=3

You can include medical expenses you paid for an individual that would have been your dependent except that:
1. He or she received gross income of $4,300 or more in 2021;
2. He or she filed a joint return for 2021;

[Scoop980]

Please see my edited post for additional information 

[DoninGA]

The IRS Publication 502 is clear.  You can claim the medical expenses for someone on your tax return if you could have claimed them as a dependent except for the fact that their income was $4,300 or more for tax year 2021.