You are here:

Tax Law (Questions About Taxes)/health insurance premium for adult child


I support my 25 year old son (who lives with me) and pay his health insurance premiums.... Can I deduct his health insurance premiums on my tax personal tax return?...  (I don't know if my son will technically qualify as my dependent because he will earn about $7500 from part time jobs while he goes to school)... Thank you.


Thanks for your question.

Normally you could not deduct those health insurance premiums for your son. However, there is an exception that appears to apply to you.

Taxpayers can deduct medical expenses paid for an individual who would have been a dependent except that:
• He or she received gross income of $4,000 or more in 2015,
• He or she filed a joint tax return for 2015, or
• The taxpayer, or spouse if filing jointly, could be claimed as a dependent on someone else’s 2015 tax return.

Since you could apparently claim him if he had under $4,000 in income, you could deduct the health insurance costs.

Hope this helps.

John Stancil, CPA

Tax Law (Questions About Taxes)

All Answers

Answers by Expert:

Ask Experts


John Stancil, CPA


I can answer questions on personal income taxes, partnerships, and some corporate income taxes. I can deal with some state tax questions. Limited gift and estate tax questions. I am also familiar with ministerial and church tax reporting issues. I am Professor Emeritus at Florida Southern College. Sales taxes and property taxes are state and local issues so I am not likely be be able to give you an in depth answer on those types of taxes. I have maintained a CPA practice, specializing in tax, for over 35 years. I am a member of the National Association of Tax Professionals, The Florida Insititute of CPA's, The NCPE Fellowship. In addition I am a Certified Mentor for SCORE. Visit my website at I also offer seminars and consultations to churches and clergy on their tax issues at Also visit my blog, I am listed on Tax Connections at Prepare and file your own taxes at


I hold a doctorate in Accounting, and am a CPA. My certifications of CIA, CFM, and CMA are inactive. I passed all certification examinations on the first attempt, and received honorable mention for my scores on the CIA exam. I have operated a CPA firm for over 37 years and have taught accounting and tax at the college level for over 35 years.

FICPA, NATP, NCPE Fellowship, Lakeland Business Leaders

The CPA Journal, Florida CPA Today, Green Consumer, Green Business, Global Sustainability as a Business Imperative, Palmetto Review, NATP TaxPro Quarterly, Mustang Journal of Finance and Accounting.

DBA University of Memphis MBA University of Georgia BS in Accounting Mars Hill University

©2017 All rights reserved.