Gabe – I found this on the IRS website. Its publication 502 (2014). I think what it says is what your question is trying to explain. You can claim medical expenses for a depenedent even if they don't meat the income test and even if they filed jointly. Also, see below that for Section 213. So, yes, it's true.
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Publication 502:
Dependent
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), and
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 $3,950 or more in 2014,
2.He or she filed a joint return for 2014, or
3.You, or your spouse if filing jointly, could be claimed as a dependent on someone else's 2014 return.
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Section 213a
“(a) Allowance of deduction
There shall be allowed as a deduction the expenses paid during the taxable year, not compensated for by insurance or otherwise, for medical care of the taxpayer, his spouse, or a dependent (as defined in section 152, determined without regard to subsections (b)(1), (b)(2), and (d)(1)(B) thereof), to the extent that such expenses exceed 10 percent of adjusted gross income.”
In section 152:
(b)(1): “(1) Dependents ineligible
If an individual is a dependent of a taxpayer for any taxable year of such taxpayer beginning in a calendar year, such individual shall be treated as having no dependents for any taxable year of such individual beginning in such calendar year.”
(b)(2): “(2) Married dependents
An individual shall not be treated as a dependent of a taxpayer under subsection (a) if such individual has made a joint return with the individual’s spouse under section 6013 for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.”
(d)(1)(B): “whose gross income for the calendar year in which such taxable year begins is less than the exemption amount (as defined in section 151 (d)),”
AUD: DONE
FAR: DONE
BEC: DONE
REG: DONE
IM GOING TO BE A CPA!!!!!
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