Medical Expenses

[SunTaxMan]

New client, divorced father. Ex-wife has custody and exemption. Father must pay some medical expenses, i.e, insurance, co-pays. I am thinking he gets no deduction because child is not his dependent. Correct? Is there some exception for divorced, non-custodial, non-exemption-claiming parent?

[Terry D EA]

Hmmmm good question. If the father was required to provide insurace, which many are, he would enroll in the family plan with his employer. Personally, I would think the premiums are deductible and if not how would they be separated? Just thought I would add another twist to the post.

[jasdlm]

Medical expenses paid for dependents may be deducted. To claim these expenses, the person must have been a dependent either at the time the medical services were provided or at the time the expenses were paid.

If either parent can claim a child as a dependent under the rules for divorced or separated parents, each parent can include the medical expenses he or she pays for the child. This is true even if the other parent claims the exemption for the child.

Support for this in IRS Pub 17, pg. 141.

I do realize that Pubs aren't 'gospel'.