If an adult child does not live with you, then you can not claim them as a dependent. There are separate rules which allow you to claim medical expenses paid for someone else as a deduction, but those rules also require that the person has lived with you for the entire year. Thus, if your adult child does not live with you, then you can not deduct medical expenses that you've paid on their behalf. You can find this and more information relating to deducting medical expenses in the I.R.S.'s Publication 502.
Answered on Jan 16th, 2014 at 9:06 AM