a. For which persons may a taxpayer deduct medical expenses?

A. A taxpayer may deduct medical expenses incurred on behalf of the taxpayer and on behalf of a person for whom the taxpayer could take a dependency exemption.

B. A taxpayer may deduct medical expenses incurred on behalf of the taxpayer, the taxpayer's spouse, the taxpayer's dependents, and the taxpayer's children. The taxpayer may also deduct medical expenses paid for an individual who would otherwise qualify as a dependent except for the fact that the gross income test is not met, even though the taxpayer may not take an exemption for the individual.

C. A taxpayer may deduct medical expenses incurred on behalf of the taxpayer, the taxpayer's spouse, and the taxpayer's children. The taxpayer may also deduct medical expenses paid for an individual who would otherwise qualify as a dependent except for the fact that the gross income test is not met, even though the taxpayer may not take an exemption for the individual.

D. A taxpayer may deduct medical expenses incurred on behalf of the taxpayer only.

b. In the case of children of divorced parents, must the parent who is entitled to the dependency exemption pay the medical expenses of the child to ensure that the expenses are deductible? Explain.

A. Yes. Medical expenses incurred by the divorced parents of a child are deductible by whichever parent incurs the expenses and who is entitled to the dependency exemption.

B. No. Medical expenses incurred by the divorced parents of a child are only deductible by the parent who is entitled to the dependency exemption even when the expenses are incurred by the other parent.

C. No. The total medical expenses incurred by the divorced parents of a child are deductible evenly between the parents. It does not matter who is entitled to the dependency exemption and who incurred the expenses.

D. No. Medical expenses incurred by the divorced parents of a child are deductible by whichever parent incurs the expenses, even though the parent incurring the expenses is not entitled to the dependency exemption for the child.