Can 19 y.o. son (not dependent, lives at home, chronically ill, unable to work since September '19) deduct medical expenses that I paid for him? He is on our insurance.

[1brightjourney]

He was able to work early in '19 and earned over $4200.00.

[Opus 17]

Possibly. You can deduct medical expenses for yourself, a spouse, your dependents, and any person who qualifies to be your dependent except for the $4200 income rule.  Your 19-year-old child who is not a full-time student can be your tax dependent if you provide more than half their total financial support for the year and if their income is less than $4200. (It doesn’t matter where they live.)  Therefore, you can deduct your child’s medical expenses on your tax return if you provided more than half their total financial support for the year. This would include the value of room and board you provide them, including part of your rent, household insurance and other household expenses, plus medical care you provide him and any other personal expenses you cover.  If, after taking into account all his expenses and his own income, you provided more than half his support, you can deduct medical expenses you paid for him.

[Anonymous]

Your 19-year-old child who is not a full-time student can be your tax dependent if you provide more than half their total financial support for the year and if their income is less than $4200.. 

I disagree. His income can be more than $4200.   from IRS 1040 schedule a instructions

Whose medical and dental expenses can you include?

• Any person you could have claimed as a dependent on your return except
that person received $4,200 or more of gross income or filed a joint return

Example. You provided over half of your mother's support but can't claim her as a dependent because she received wages of $4,200 in 2019. You can include on line 1 any medical and dental expenses you paid in 2019 for your mother.  

In the example mother would have been a qualifying relative except for her gross income 

[Opus 17]

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@Anonymous wrote:

Your 19-year-old child who is not a full-time student can be your tax dependent if you provide more than half their total financial support for the year and if their income is less than $4200.. 

I disagree. His income can be more than $4200.   from IRS 1040 schedule a instructions

Whose medical and dental expenses can you include?

• Any person you could have claimed as a dependent on your return except
that person received $4,200 or more of gross income or filed a joint return

I don't think you read my entire response. 

The taxpayer's 19-year-old child who is not a full-time student can be their tax dependent if you provide more than half their total financial support for the year and if their income is less than $4200.  Here, the son can't be their tax dependent.  

But the very first thing I said was "You can deduct medical expenses for yourself, a spouse, your dependents, and any person who qualifies to be your dependent except for the $4200 income rule."

So I then explained how the tax dependent rule about support should be applied.  If the son is not a tax dependent because of his income, but could have been a tax dependent from the support rule, then they can deduct the son's expenses.