You can generally deduct medical and dental bills for yourself, your spouse, all dependents you claim on your return, your child whom you do not claim as a dependent as a result of divorce or separation, and any person you could have claimed as a dependent on your return except that the person received $3,200 or more of gross income or filed a joint return. The last one could result in a big deduction. For example, you provided over half of your father's support but can't claim him as a dependent because he received wages of $3,200 in 2005. You can claim any medical and dental expenses you paid for him in 2005.
A/N Group, Inc.