1 A $100 to $150 per eye royalty fee to the excimer laser manufacturer, who must recoup the cost to develop the machine. 2  A $145 to $250 per eye royalty fee if it is a custom procedure, depending on the laser manufacturer.  Microkeratome blades, surgical solutions and medications used during the surgery.
You can claim a boyfriend or girlfriend and their children as dependents if they are your qualifying relatives. they are not a qualifying child of another taxpayer. they meet all of the requirements above to be a qualifying relative.
You are confusing things. You can claim anybody as a dependent if you yourself provide food and housing for more than half a year (6months +1 day). Since you don't feed him or house him-he is not a dependent. You could file as married on your tax return if you are legally married and he would qualify as a dependent even if he's incarcerated.