My son is 30, earned $4800 and lives away from home. I help to support him and pay his insurance premiums. May I add his premiums to my medical deductions?

[Vanessa · Accepted solution]

Only if you provide more than 1/2 of his total support and he is not married filing a joint return.  You would not be able to claim him as a dependent since his income is over $4,150, but there is an exception that allows you to claim medical expenses paid by you including insurance premiums if the only reason you can't claim him is that his income is over the $4,150 limit.

"Generally, you can't deduct any additional premium you pay as the result of including on your policy someone who isn't your spouse or dependent, even if that person is your child under age 27. However, you can deduct the additional premium if that person is:

• Your child whom you don't claim as a dependent because of the rules for children of divorced or separated parents;

• Any person you could have claimed as a dependent on your return except that person received $4,150 or more of gross income or filed a joint return; or

• Any person you could have claimed as a dependent except that you, or your spouse if filing jointly, can be claimed as a dependent on someone else's 2018 return."

https://www.irs.gov/publications/p502#en_US_2018_publink1000267667

[dhogburn]

Thank you for your excellent answer.  But now, I am uncertain as to whether I am allowed deduct the premiums charged for his individual health care policy, or am I only allowed to deduct any additional premiums charged to me by including my son on my individual health insurance policy ?

[Vanessa]

Did you provide MORE than half of his total support for the year?  Did you pay his rent?  Buy his groceries?  Pay utilities?

[dhogburn]

Yes.  I transferred money into his checking account and allowed him to pay bills using my credit card