In 2016,Roxanne's nephew was her dependent.For 2017,he no longer qualifies as her dependent.However,she paid $650 in 2017 for medical expenses she incurred in 2016 when he was her dependent.Roxanne can include the $650 in figuring her medical expense deduction in 2017.

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Even though the nephew is no longer her dependent in 2017, Roxanne can still include the medical expenses she paid for him in 2016 when he was her dependent in her 2017 medical expense deduction. This is because medical expenses can be deducted in the year they were paid regardless of when the medical service was received.

In 2016,Roxanne's Nephew Was Her Dependent