Deducting medical expenses if paid by parent

[Elsyie]

Can a client deduct medical expenses (in excess of $30,000) if the parents' paid the amounts directly to the hospital(live in situation) and also claim it on a gift tax return. The client is not a dependent and is not incapacitated in any way. I know medical expenses paid directly to the institution would be a non-taxable gift and wouldn't require a gift tax return, but can the parent elect to put it on the gift tax return so the child can deduct the expenses.

If a parent or grandparent pays for tuition it's as if the child paid and it can be taken on the child's return. Just wondering if this could be a similar situation but I can't find anything on this particular issue.

[taxea]

deducting medical expenses

I would say no...client is not out any money...client didn't pay the expense...how would the client document that the client paid the expense if the payor made the payment directly to the hospital. IRS rules are specific to each expense...rule for one item (tuition) does not necessarily apply to a totally different item. taxea

[Burke]

Your client can be considered a medical dependent of the parents if he/she meets the support test for the year. Paying $30,000+ in medical expenses may do just that. Would that amt to over 1/2 of his/her support? That may allow the parents to claim the medical expenses, but depending on the situation, it might not be beneficial to them. See Pub 17, page138.