In 2015,Roxanne's nephew was her dependent.For 2016,he no longer qualifies as her dependent.However,she paid $650 in 2016 for medical expenses she incurred in 2015 when he was her dependent.Roxanne can include the $650 in figuring her medical expense deduction in 2016.

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Even though Roxanne's nephew is no longer her dependent in 2016, she can still include the medical expenses she paid for him in 2015 as part of her own medical expense deduction for 2016. This is because medical expenses are generally deductible in the year they are paid, regardless of the year in which the medical service was received.

In 2015,Roxanne's Nephew Was Her Dependent