It looks to me like he was a qualifying relative. He meets all the tests. I was entitled to an additional exemption AND to deduct his medical expenses (which I didn't do).Agree? If so, I'll probably need to file an amended return to include his medical expenses which will push us over the standard deduction. Thank you very much for red flagging this item as something that looked wrong - one way or the other. It was wrong. He IS a qualifying relative and I did NOT deduct his medical expenses. Sheesh. I'll wait for a reply though before I start the amended return. Thank you both very much. ML
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