Looking for loophole

[thomtax]

Client's child was married for 2007 and is going to file a joint return. The child lives elsewhere and I do not do the return for them.

During the year an expensive operation and rehab was done and paid for by the parents. I don't know of any premise that would allow this expense to be taken by the parent. Am I missing something somewhere?

Also, the child does not need the deduction so giving them the money and letting them pay the bills would be of no benefit to anyone.

Thanks for all opinions.

LT

[Bees Knees]

Paying a huge medical bill could put support provided by parents at over 50%.

Say the child makes $25,000 per year. The parents pay for an operation that costs $75,000. The parents have now provided over 50% of total support.

Since the one being supported is a son under the qualifying relative rules, the son does not have to actually live with the parents. The son is not a qualifying child of any other taxpayer. The filing a joint return is not relevant for medical expense purposes The gross income test is not relevant for medical expense purposes, and in our example, the parent's provided over half of the son's support by paying the medical bill.

Medical expenses paid by the parent would thus be deductible.