8. Disabled dependent medical expense deduction
If any medical costs are related to the proper care of a disabled dependent, you are entitled to deduct them. As the IRS stated, you can easily include medical costs you’ve paid for your disabled dependent on Form 1040.
However, in order to do so, the individual must have been your disabled dependent at the time those medical services were provided. If he/she wasn’t at that time, you could also benefit from a disabled dependent medical expense deduction if the medical services were actually paid at the time when the individual was your dependent.
