- According to the IRS, a dependent is defined as a child 19 years of age or younger, or 24 years old if enrolled as a full-time student, at the end of the tax year. Dependents who are not children must be relatives. Likewise, all dependents must receive at least 50 percent of their annual financial support from you, and reside at your primary residence for a minimum of six months out of the year.
- Medical expenses can account for a significant amount of the care provided for a disabled dependent. The medical care you deduct for a disabled dependent can include either that which you pay at the time of service, or those paid for during the given tax year. Any medical costs, including insurance premiums, that exceed more than 7.5 percent of the your adjusted gross income can be deducted. Wages paid for at-home nurse services may also be deducted.
- If your dependent is a qualifying child, he may require additional or special education services. Educational services may be deducted if they are designed to help the student overcome or cope with his mental or physical disability. Tuition paid at a school for the blind is an example of a qualifying deduction. Costs associated with special services provided by a traditional educational environment, to assist your child on a day-to-day basis, also qualify for deduction.
- Depending on the type of disability your dependent has, you may be required to provide him with day-to-day transportation. If your educational expenses qualify as deductible, you may also deduct the cost of transportation to and from school, or for medical purposes, including parking fees and tolls. The IRS allows taxpayers to deduct either a standard mileage rate of 16.5 cents for every mile as of August 2011, or actual expenses. Bus, train, taxi and airfare costs may also be deducted. Documentation should be provided for all deductions, when your income tax return is submitted.
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