How is a child of divorced or separated parents treated relative to qualified medical expenses?
For the purpose of the medical and dental expenses deduction, a child of divorced or separated parents can be treated as a dependent of both parents. Each parent can include the medical expenses he or she pays for the child, even if the other parent claims the child’s dependency exemption, if:
- The child is in the custody of one or both parents for more than half the year,
- The child receives more than half of his or her support during the year from his or her parents
- The child’s parents:
- Are divorced or legally separated under a decree or divorce or separate maintenance
- Or, are separated under a written separation agreement
- Or, live apart at all times during the last six months of the year.