When filing a separate return in a community property state, and claiming medical and dental expenses for a dependent, and expenses were paid out or community funds, each spouse can claim:

Select one:

a. The amount he or she actually paid.

b. All of the expenses if he or she is claiming the childs exemption.

c. One-half of the medical and dental expenses paid out of the community funds.

d. Neither spouse can claim the childs medical and dental expenses.