1095-A

[PipiR]

My daughter is enrolled in the Obama era health plan; Covered California.  After TT populates the total premium amount to itemized Deductions from Form 1095-A to Schedule A of Form 1040, it then multiplies the amount by 7.5%  The result is a zero amount toward deductibles.

Although she is not my dependent, I pay 100% of her premiums.  Since the total itemized deductions have no effect in her federal return, in my twisted logic, I feel that I should be able to use her premiums as deductibles in my own tax filing.  Can I do this legally?

[Vanessa A · Accepted solution]

No, you cannot do that if she is no longer your dependent whether or not you are paying them.  If you are paying them and she is not your dependent, this is basically a gift to her.  There is not a deduction for gifts to your children. 

Medical expenses are limited to the amount above 7.5% of your AGI.  That is why it is being multiplied by 7.5%

"You can generally include medical expenses you pay for yourself, as well as those you pay for someone who was your spouse or your dependent either when the services were provided or when you paid for them. There are different rules for decedents and for individuals who are the subject of multiple support agreements. See Support claimed under a multiple support agreement, later, under Qualifying Relative." Pub 502