Rehab and sober living

[tbpve]

My 31 year old son is living in a rehab facility and hasn't worked in 2021. I'm paying for his living, food, medical, professional help, etc.  Can I claim him as a dependent and are any of these expenses tax deductible.

[Bsch4477]

You can claim him if he didn’t earn more than $4,300 and you provided more than half of his support. You can then deduct all of his medical expenses including rehab if you itemize. 

[tbpve]

He has a blind trust from which he received $20K.  This went into a blind savings account that he doesn't have access to - for obvious reasons.  I assume that this would mean that he earn't more than $4,300

[Bsch4477]

There is a tax provision that you can deduct on your tax return the medical expenses that you pay for someone who would have been your dependent but is not only because that person made more than $4,300. I assume that you provided more than half of his support. 

So don’t claim him as a dependent but deduct his medical expenses.