Can anyone help with this question. I can't figure out why they would allow John's expenses to be itemized being that he is 26 and makes more than $4,200. Thanks,
During 2019, Mr. and Mrs. Benson provided substantially all the support, in their own home, for their son John, age 26, and for Mrs. Benson's cousin Nancy, age 17. John had $6,000 of income for 2019, and Nancy's income was $2,500. The Bensons paid the following medical expenses during the year:
Medicines and drugs
For themselves $400
For John 500
For Nancy 100
Doctors
For themselves 600
For John 900
For Nancy 200
What is the total amount of medical expenses (before application of any limitation rules), that would enter into the calculation of itemized deductions on the Bensons' 2019 tax return?
$1,000
$1,300
$2,400
$2,700
This Answer is Correct
Deductible medical expenses include those incurred by a taxpayer, taxpayer's spouse, dependents of the taxpayer, or any person for whom the taxpayer could claim a dependency exemption except that the person had gross income of $4,200 (2019) or more, or filed a joint return. Thus, the Bensons may deduct medical expenses incurred for themselves, for John (i.e., qualifies for exception of no dependency exemption only because his gross income is $4,200 or more), and for Nancy (i.e., a dependent of the Bensons).