It depends on the reason you did not claim your daughter as a dependent. Generally, medical expenses can only be deducted for the taxpayer(s) and/or any of their dependents. However, there are some exceptions to this that may apply to your situation.
You can deduct non-dependent medical expenses on your return if that person is:
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Your child whom you don't claim as a dependent because of the rules for children of divorced or separated parents;
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Any person you could have claimed as a dependent on your return except that person received $4,300 or more of gross income or filed a joint return; or
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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 2020 return.
If you can deduct her medical expenses under one of the exceptions above, then you can deduct the cost of both of the modifications in question.
For additional guidance, please see Publication 502.
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