Medical Expenses of Nondependent

[erchess]

For 2006 and if anyone knows, for 2007, assume the following set of facts. Taxpayer pays for hearing aids (purchase and fitting) for elderly parent. Parent meets all of the tests to be "Other dependent" of Taxpayer except that the Parent has too much gross income AND the taxpayer provides much less than half of the Parent's total support. May the Taxpayer include the cost of the hearing aids in his own Schedule A Medical expenses?

I know that for 2006 if the taxpayer was providing over half of the Parents' support then he may deduct the hearing aides. However I had been under the impression that the support test could still be ignored just as it could before the "Other Dependent" rules came into effect. I have found language in the 2006 and 7 1040 Instructions that contradicts this conclusion. Fortunately I have not had a client affected by this issue in the last five years.

[RLymanC]

Medical

No.

See TBDelux 2006 page 4-6

[Bees Knees]

Parent meets all of the tests to be "Other dependent" of Taxpayer except that the Parent has too much gross income AND the taxpayer provides much less than half of the Parent's total support.

In looking at the list on page 4-6 in TTB, they fail under the more than 50% total support test.

No deduction.

[erchess]

Thank you both

You did say the same thing and even referred me to the same passage in our favorite quick reference book.

[Davc]

You did say the same thing and even referred me to the same passage in our favorite quick reference book.

Pub 3545?????