17.6 Expenses of Your Spouse
Subject to the AGI floor (17.1), you may deduct as medical expenses your payments of medical bills for your spouse if you were married either when your spouse received the medical services or at the time you paid the expenses. That is, you may deduct your payment of your spouse’s medical bills even though you are divorced or widowed, if, at the time the expenses were incurred, you were married. Furthermore, if your spouse incurred medical expenses before you married and you pay the bills after you marry, you may deduct the expense.
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