Medical Expenses for non-dependent

[susieq]

Facts: Mom has $25,000 SS (German and US) with small pension. No Tax for 2005. Daughter lives in same home, is a teacher with resaonable amount of income. Mom is requiring caregiving now. Daughter will be paying for this. If she qualifies to itemize her deduction, I thought she could take her mother's medical expenses. Am I correct?

Another opinion was that daughter would need to provide more than 50% of support. What about the > $3,200 income threshold referred to in TB on p. 4-5/4-6 ?

[Unregistered]

Deduct

Must provide over one half of the support, but for medical deductions the gross income test does not apply.

[Bees Knees]

You have the answer in TTB, page 4-5 and 4-6. It says the person has to be a dependent, except for the 4 rules listed at the top of page 4-6. The more than 50% support rule is not one of those 4. Therefore, that rule still applies. If daughter does not pay more than 50% of her mother's support, she does not get the medical expense deduction.