My husband and I are MFJ. Can we deduct the medical expenses (primarily health insurance premiums) for our 23-year old son? He lived part of the year in an apartment (we paid the rent) and part of the year at home. We provide more than 50% of his support. He earned $9600 in 2009 at his job. He meets all the requirements of a qualifying relative except for the gross income test.
I know that he can't be claimed as our dependent since he is not a student. But Publication 502 says "A person generally qualifies as your dependent for purposes of the medical expense deduction if both of the following requirements are met: 1. The person was a qualifying child or a qualifying relative 2. The person was a U.S. citizen or national or resident of the United States, Canada or Mexico.
You can include medical expenses you paid for an individual that would have been your dependent except that: 1. He or she received gross income of $3,650 or more in 2009, 2. He or she filed a joint return for 2009, or 3. You, or your spouse if filing jointly, could be claimed as a dependent on someone else's 2009 return.
Am I misreading the above statements, or am I correct in believing that we can deduct his health insurance premiums on our Schedule A?