[mtaylor944]

My husband is the non custodial parent and is required to pay 66% of all medical bills. Total of all bills were just short of $5000 that was paid in full in 2010. He is paying child support on all of the children and we live in the state of Missouri. Is he able to claim a medical tax deduction on the medical bills paid if they exceed the federal rate of 7.5% of adjusted gross income?

[ebaines]

Yes, he can, even though the child may not be considered to be his dependent. IRS Pub 502, states:

For purposes of the medical and dental expenses deduction, a child of divorced or separated parents can be treated as a dependent of both parents. Each parent can include the medical expenses he or she pays for the child, even if the other parent claims the child's dependency exemption, if:

- The child is in the custody of one or both parents for more than half the year,

- The child receives over half of his or her support during the year from his or her parents, and

-The child's parents:

+ Are divorced or legally separated under a decree of divorce or separate maintenance,

+ Are separated under a written separation agreement, or

+ Live apart at all times during the last 6 months of the year.

I suggest your husband review Pub 502 to understand precisely what is deductible: Publication 502 (2009), Medical and Dental Expenses

[mtaylor944]

Thank you for your answer. Let me ask for clarification on this. This is reimbursement for medical bills to his exwife. Not directly to the medical providers. She is supposed to give bills for him to pay to providers but had not done so, we paid her.

[ebaines]

You need to be able to show that these payments were specifically for medical bills, and not for other expenses (like food or clothes). Does your husband have copies of the bills, so that he can show that the amounts he paid to his ex were consistent with the medical bills that came to her?

[mtaylor944]

Yes, we have copies of all the bills and the court order for reimbursement. Thankfully now, she has to give him the bill in a timely manner instead of waiting 4 years and demanding payments on fraudulent bills. Thanks again for your help.