Final answer:
The parent who claims the dependency exemption for the child may be the one who can deduct medical expenses, but they must have physically paid for them. Eligibility for tax deductions is tied to actual payment of medical expenses by the tax filer, regardless of who has the dependency exemption right.
Step-by-step explanation:
In the case of children from divorced parents, tax rules regarding who can claim the medical expenses as deductions can be complex and depend on various factors. Generally, the parent who claims the dependency exemption for the child on their federal income tax return is typically the one who can claim the medical expenses as deductions, assuming they actually paid these expenses. However, it is not solely the entitlement to the exemption that determines this eligibility; it is also contingent on the actual payment of incurred medical expenses.
According to the IRS guidelines, in order to deduct medical expenses for a child, a taxpayer must have paid the expenses during the tax year and the expenses must exceed 7.5% of their adjusted gross income. Thus, even if a parent has the right to the dependency exemption, they must have actually paid for the medical expenses out of their own pocket. If it's the other parent who pays these expenses, the parent with the dependency exemption is generally not able to claim the deduction.
It is important to note that the specifics of this can vary, and there are also provisions in the IRS guidelines that allow a non-custodial parent to claim the child as a dependent under certain circumstances. Taxpayers should consult with a tax professional or refer to the most recent IRS publications to understand how these rules apply to their individual situation.