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:

  1. The child is in the custody of one or both parents for more than half the year,
  2. The child receives more than half of his or her support during the year from his or her parents
  3. 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.

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HSAs are available to help pay for current qualified medical expenses as well as to save for future expenses, all in a tax-exempt account.

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