Sch.H for medical expenses after TP died

[Gretel]

TP died in 2015 and was nursed at home. Now, in 2016 I file Sch. H. FICA/Med. are paid in 2016 but have no Schedule A to go to for 2016. Can these expenses be deducted by the Estate? Since it's more than one year that TP died executor cannot elect to include on final tax return.

[Burke]

To deduct medical expenses paid by the estate within one year of DOD for a deceased person, they need only to be incurred while deceased was still living in order to be put on the final 1040. The executor has 3 years to go back and amend the final 1040 for the deceased if it has already been filed. FICA taxes for wages paid to a caregiver would be eligible.