Whose medical and dental expenses can I deduct?

Generally, you can deduct any medical and dental expenses you pay for yourself, as well as for your spouse or any dependents. In order to be able to deduct payments you made for your spouse’s medical and dental expenses, you must have been married either at the time your spouse received the medical/dental services or at the time you paid for them. Similarly, in order to be able to deduct payments you made for your dependent’s medical and dental expenses, they must have been a dependent either at the time they received the medical/dental services or at the time you paid for them.

With regard to spouses, it is actually a little more complicated than the above discussion, because you must also consider whether or not you live in a community property state. If you do not live in a community property state, you may only claim those expenses you actually paid for and your spouse may only claim those expenses he or she actually paid for. If payment was made from a joint account, you should split that payment equally, with each of you claiming one half of it. In a community property state, the focus is on whether the expenses were paid with community funds or separate funds. If community funds were used, you should split the payment and each claim half of the expense. Alternatively, if the expenses were paid for with separate funds, only that spouse can claim the deduction.