Medical expenses paid by another

[veritas]

TC Memo. 2009-126

Expenses paid by father for daughter (in this case as a wedding gift) are not deductible by the daughter.

[tilt53]

At the risk of sounding dumb, why would they possibly be deductible by the daughter? She didn't pay them.

[veritas]

The reason I posted

was because this question has come up on the board previously.

[newbie]

If daughter could have been a dependent with the only exception being gross income test then medical expenses could be deducted by the father.

He should have gave her the money and let her pay the medical bills.

[JG EA]

It seems a little up in the air to me as to why they decided this way.

Respondent’s position is that petitioner is
not entitled to deduct the amount paid because her father paid
for the services on her behalf. Respondent relies on a series of
cases holding that taxpayers are not entitled to deduct medical
expenses which they did not pay or which were reimbursed by some
other source.

But if the father had given her the money and then she paid the expense it would have been allowed. I wish they would have explained a little more.

[Black Bart]

Sounds like

(The reason I posted) was because this question has come up on the board previously.

a good enough excuse to me. Please consider yourself forgiven and absolved of all sin.

By the way (at the risk of sounding like a smart aleck), are you deducting your black leather jacket, motorcylce helmet, and engineer boots as "protective" clothing?

P.S. I deducted my adult son's $4 Wal-Mart prescriptions that I paid for him (but don't tell anybody).

[erchess]

Remember

Just like other regulatory and law enforcement agencies the IRS works within the framework of laws passed by others and has discretion only as specified by others. Correct me if I'm wrong but the Code I believe is clear on these things

If Dad pays the payment directly she can't deduct the payment but Dad might be able to if the only reason he can't claim her as a dependent is that she made too much money.

If Dad or anyone else gives her the money and she subsequently makes the payment she can claim the deduction.

If Dad or anyone else gives her the money in connection with and after the expense she cannot claim the deduction. The only thing is that even after the expense all she and Dad have to do is be careful that there is on official quid pro quo.

All in all I feel like the hands of the IRS and the Tax Court were tied by a combination of the code and the foolish behavior of Dad and Daughter.