Qualified Individuals Medical expenses paid for the taxpayer, taxpayer's spouse, or dependent For dependents: if the taxpayer could take a dependency deduction except for the failure to meet the gross income or joint return tests For children of divorced parents: the parent need not be the custodial parent in order to take deduction for medical expenses paid on behalf of a personQualified Individuals • Medical expenses paid for the taxpayer, taxpayer’s spouse, or dependent • For dependents: if the taxpayer could take a dependency deduction except for the failure to meet the gross income or joint return tests • For children of divorced parents: – the parent need not be the custodial parent in order to take deduction for medical expenses paid on behalf of a person