Mother's medical expenses

[sam]

QUESTION: are the medical expenses deductible by the daughter?

meets citizen test

Mother is in nursing home (all year) paid by her own assets until the assets were exhausted.
(Support test based on below - not met)

Then Daughter paid nursing home (medical expenses) from daughter own pocket. (but not more than 50% of what mother paid)

gross income test (n/a)

[Brian EA]

QUESTION: are the medical expenses deductible by the daughter?

meets citizen test

Mother is in nursing home (all year) paid by her own assets until the assets were exhausted.
(Support test based on below - not met)

Then Daughter paid nursing home (medical expenses) from daughter own pocket. (but not more than 50% of what mother paid)

gross income test (n/a)

If daughter can claim mother as dependent then she can claim the medical expenses

[SAM]

If Meet Support Test

Brian,

If the support test was met - then yes

So I guess I am answering my own question?

[Bill Tubbs]

support...

OK, mom paid more than half to the nursing home. But, are there other forms of support that perhaps your client paid? Clothing, going out to eat, etc.? Don't know if that would push client up to over 50% of support...

Good luck,
Bill

[Bees Knees]

TTB, page 4-5, "Rules defining a dependent for purposes of claiming a medical expense deduction are less restrictive than rules defining a dependent for purposes of claiming an exemption deduction. A dependent for medical expense purposes is any person for which an exemption deduction is taken, plus anyone not claimed as a dependent because of one of the following:
1) Rule where a dependent cannot claim a dependency deduction for another dependent.
2) Person being supported by taxpayer filed a joint return.
3) Person being supported by taxpayer made $3,200 or more during the year.
4) Rule for children of divorced or separated parents gave the exemption deduction to the other parent."

Since a parent does not need to live with the taxpayer in order to be claimed as a dependent, then it is possible the parent is not a dependent for the exemption deduction because income is over $3,200, but qualifies as a dependent for medical expense purposes because the taxpayer provides over half of the parent’s total support.

[SAM]

TKS AGAIN -CLIENT SAID MOTHER PAID 80k

Great responses

looks like a big NO

Client just called me back and said that the Mother paid $80k to the nursing home (exhausted all assets) and the daughter paid remaining $10k before medicare kicked in - so support issued is resolved - Mother paid more than 50 %