Can I claim non dependent medical expenses i paid for my child?

Sometimes, but only if specific IRS rules are met.

You may be able to deduct medical expenses you paid for your child even if the child is not your dependent, as long as the child meets the IRS’s “would-have-been-a-dependent” test, with limited exceptions.

1. Key Rule

You can include medical expenses you paid for your child if the child would have qualified as your dependent, except for one of these reasons:

• The child had too much gross income, or
• You (or someone else) claimed the child on another return, or
• The child filed a joint return with a spouse (and didn’t file only to claim a refund)

In other words, income alone does not automatically disqualify medical expense deductions.

2. What “Would Have Been a Dependent” Means 

Your child generally qualifies if all of the following are true:

• You are the child’s parent
• You paid the medical expenses
• The child meets the relationship test
• The child meets the age test (under 19, or under 24 if a full-time student)
• The child did not provide more than half of their own support

Gross income does NOT matter for medical expense purposes.

3. Common Situations

Example 1: Adult Child With a Job

• Your 22-year-old child is a full-time student
• Earns too much income to be claimed as a dependent
• You pay $5,000 of their medical bills

➡ You may still deduct the medical expenses (subject to AGI limits)

Example 2: Child Provides More Than Half of Their Own Support

• Child pays most living expenses
• You only paid medical bills

➡ Not deductible, because the support test fails

Example 3: Child Is Married and Files a Joint Return

• Child and spouse file jointly (not just for a refund)

➡ Medical expenses are not deductible

4. Limitation: Itemizing & AGI Threshold

Even if the child qualifies:

• You must itemize deductions
• Only medical expenses exceeding 7.5% of your AGI are deductible

5. What Medical Expenses Count?

If eligible, you can include:

• Doctor and hospital bills
• Health insurance premiums (if you paid them)
• Prescription drugs
• Dental and vision expenses

6. What You Cannot Do

Deduct expenses if the child:

• Is not your dependent and fails the “would-have-been” test
• Provided more than half of their own support
• Filed a joint return (except refund-only returns)

Deduct expenses you did not actually pay

Related Questions

• Is it possible to claim childbirth expenses as a medical deduction on my tax return?
• Are Medicare and supplemental insurance premiums eligible for the self-employed health insurance deduction?
• What Is an SSTB for Form 8995?

Sources:

IRC §213(a) and §213(d)(5)

IRS Publication 502, Medical and Dental Expenses

IRC §152 (dependency tests)

IRC §213(a)