In 2013,Roxanne's nephew was her dependent.For 2014,he no longer qualifies as her dependent.However,she paid $650 in 2014 for medical expenses she incurred in 2013 when he was her dependent.Roxanne can include the $650 in figuring her medical expense deduction in 2014.

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According to IRS rules, medical expenses can be deducted in the year they were paid, regardless of the year in which they were incurred. Therefore, Roxanne can include the $650 she paid for medical expenses in 2014 when calculating her medical expense deduction, even though they were incurred in 2013 when her nephew was her dependent.

In 2013,Roxanne's Nephew Was Her Dependent