It depends. The only way the son can deduct the medical expenses to to declare his parents as dependents on his return. The parents do not need to live with him during the year but there are specific parameters for them to qualify as his qualifying relatives. Here are the parameters.
Relationship: The person must live in your home for the entire year (be a "member of your household") OR be related to you.
Gross Income: Generally, it must be less than $4,300 (not including Social Security or welfare.)
Support: Generally, you must provide more than half the person's support.
Marital status: Generally, a dependent cannot file a joint tax return with a spouse. The only exception is when the dependent files a joint return only to get a return of taxes paid and, if separate returns filed, neither dependent or spouse would have a tax liability.
Nationality: The person must be a United States citizen; or a resident or national of the U.S., Canada or Mexico. An adopted child that is not a US citizen or resident of the US, Canada, or Mexico must live with you for the entire year.
Individuals related to you in the following way do not need to live with you:
- Your child, stepchild, foster child, or descendant of any of these
- Your sister, brother, half brother, half sister, stepbrother, or stepsister
- Your father, mother, grandparent, or other direct ancestor (does not include foster parents)
- Your stepmother or stepfather
- Sons or daughters of your brother or sister
- Sons or daughters of your half brother or half sister
- Brothers and sisters of your father and mother
- Your son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law
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