Is this question in relation to your USA taxes, as its been placed in the UK tax forum?
I understand that but is your question with respect to USA taxes (as there is no dependent relief in the UK) or if the UK/Ireland then there is nothing to claim as we do not have dependents relief.
This is why I asked whether your question was in relation to USA taxes, as your question has been posted on the UK tax forum.
I cannot answer the USA position as I am an expert on the UK tax regimes I shall arrange to transfer your question - if you wish.
Just Answer is a USA site, so I can transfer your question to the USA tax side of matters. Which is why I asked whether your question related to USA tax or UK tax, as there is a USA forum too.
As I have not answered your question, as its clearly USA related, I shall (if you wish to) transfer your answer to the USA tax forum. (which is also Just Answer, as the topics cover from law to electrical help for many countries)
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Having said this, note tht Irish Laws provide that you can claim tax relief on medical expenses incurred by yourself, your spouse, dependent children or dependent relatives, as long as you have not already been reimbursed, or are entitled to be reimbursed, for the costs by a health board or a medical insurer, such as the VHI or BUPA Ireland.
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