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If she qualifies as a dependent, you can deduct only the amount of medical and dental expenses that is more than 10% of your Adjust Gross Income (AGI). But, if she was born before January 2nd, 1951 you can deduct the amount of your medical and dental expenses that is more than 7.5% of your AGI. For more information on dependent deductions take a look at IRS Publication 502.
