Hello! The answer to your question depends on the age of the college student. If the student is a dependent, then any costs incurred for parental healthcare may be deductible. However, if the student is over the age of 24, then these costs are not deductible. Additionally, if the student is under 24 and not a dependent, then these costs are also not deductible. It's important to note that in order for any healthcare costs to be deductible, they must be considered qualified medical expenses as defined by the IRS. I hope this information helps!