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medical dependent

Level 3

23 year old child, not a student, earns 10,000, lives in a disabled housing program facility.  Her parent pays  all the expenses for the facility and medical services of $18,000.  The program expense does qualify as medical expenses based on her situation.  Will this daughter qualify as qualifying relative for the medical deduction? ( Not the dependent deduction) I guess the question is does the medical facility qualify as the parent's residence? Similar to parents in nursing home etc.


Thank you



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4 Replies 4
Level 15

I think https://www.law.cornell.edu/cfr/text/26/1.213-1 applies. 

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Level 3

That was pretty interesting reading ...so old, but I have used in the past to substantiate the medical deduction itself.  Still want to know if the child living in the medical institution is still considered living with the parent for medical dependent status.   

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Level 11
Level 11

Yes, this from pub 501: 

Temporary absences.


A person is considered to live with you as a member of your household during periods of time when one of you, or both, are temporarily absent due to special circumstances such as:

  • Illness,

  • Education,

  • Business,

  • Vacation,

  • Military service, or

  • Detention in a juvenile facility.


If the person is placed in a nursing home for an indefinite period of time to receive constant medical care, the absence may be considered temporary.

Level 11
Level 11

Pub 502 is a little easier to read:

You can include medical expenses you paid for your dependent. For you to include these expenses, the person must have been your dependent either at the time the medical services were provided or at the time you paid the expenses. 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 (defined later) or a qualifying relative (defined later).

  2. The person was a U.S. citizen or national or a resident of the United States, Canada, or Mexico. If your qualifying child was adopted, see Exception for adopted child , later.

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 $4,200 or more in 2019;

  2. He or she filed a joint return for 2019; or

  3. You, or your spouse if filing jointly, could be claimed as a dependent on someone else's 2019 return.