Can I write off my 32 year old son as a dependent?

[jbroughton]

my 32 year old son lived with us for the first 6 1/2 months of the year.  during that time he spent 3 months in a alcoholic rehab facility which i covered for ~ $64,000 .  can i write that off as a medical expense?  since he got out he did work the last quarter of the year.

[Hal_Al · Accepted solution]

You have two separate questions. 1. Can he be a dependent. Only if his income for the year was less than $4000.

A person can still be an other dependent (Qualifying relative in IRS parlance, even though they do not have to actually be related), if not a Qualifying Child, if he meets the 6 tests for claiming a dependent:

1. Closely Related OR live with you ALL year

2. His/her gross taxable income for the year must be less than $4,000 (2015)

3. You must have provided more than 1/2 his support

4. He must be a US citizen or resident of the US, Canada or Mexico

5. He must not file a joint return with his spouse or be claiming a dependent of his own

6. He must not be the qualifying child of another taxpayer

[Hal_Al]

2. Can you claim his medical expenses. Yes, even if he isn't your dependent. If the only reason that he is not your dependent is the $4000 income test, you are allowed, under a special rule, to deduct his medical expenses on your schedule A. Another way of saying that is: If you provided more than half the support for a close relative, that isn't your dependent, you may claim his medical expenses.

[jbroughton]

I will add some more information, more detail.  he was living in my house from January 1, 2015 to July 15th 2015.  he did not work until he moved out, From that time that he moved out he made ~ 8,500 till the end of the year.  he entered a alcoholic rehab on February 20th and left on May 20th, which I paid in excess of $64,000. I also paid all of his health insurance premiums.  as I understand what you said above, I CAN deduct his medical expenses that I paid for?

[Hal_Al]

Yes, you  CAN deduct his medical expenses that you paid fo