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Medical expense deductions
I am re-doing my parents' tax return for 2018, the year they died, as I realized they had enough medical expenses to make it worth deducting.
Question: Do I deduct the expenses the year they accrued, or the year they were paid?
Situation: My mother was in care for the last 4 months of 2017, and then 8 months of 2018. The facility carried a balance for the first few months, waiting for Medicare to decide what to pay. In February of 2018, my father finally started paying the facility, and one of his early checks was clearly for the residual 2017 balance. I have a complete breakdown from the facility, so I am able to separate out her actual 2017 and 2018 expenses. If I deduct based on when the check was written - as one does with charitable contributions - then all of her expenses were paid in 2018. However, if I must deduct based on when the expenses accrued, then I may go back and file an amended return for 2017 as well, as my father clearly did not think of doing this.
My father also died in 2018, and was also in care for part of the year. In his case, one of the doctors didn't get paid until 2019, for services that occurred in 2018. Again, does that expense count as 2019 based on when it was paid, or does it roll back into the 2018 deduction?