Deducting medical expenses for a qualifying relative NOT claimed as a dependent

[metallikat36]

Consider the following scenario:

https://www.thetaxinstitute.com/insights/tax-in-the-news/nondependent-medical-expenses
A couple has a daughter whom they support and pay medical expenses. She has some income. If not for her income, she could have been claimed as a dependent. However, even though she is not claimed as a dependent, they can still deduct her medical expenses. 

My question is slightly different. A couple has a child whom they support and pay medical expenses. He has no income and qualifies to be claimed as a dependent. However, parents choose not to claim him as a dependent mainly because that would cause him to lose his free health insurance. Although this child is not claimed as a dependent, can the parents still deduct his medical expenses? Yes or no?

[Bsch4477]

No. The situations are not analogous. In your case the child can be claimed as a qualifying child and you choose not to. In the other case the child cannot be claimed as a qualifying relative because the child’s income is too high.