You may have few, if any, options at this point. Generally, medical expenses paid before death are included in figuring any deduction on the decedent's final income tax return. However, you indicated that no final return was necessary because your mother had no income in the year she passed. One thing you might want to consider given that some of the expenses may have occurred over more than one year, is whether it might appropriate to file an amended return to claim medical expenses that were not included on your mother's previous returns. You mentioned that your mother had no income in the year she passed, but if returns were filed in prior years and did not include medical expenses, then filing an amended return may be an option for you. Generally, a claim for refund must be filed within three years of the date the original return was filed, or within two years from the time the tax was paid, whichever date is later.
Here is an IRS Publication that concerns medical and dental expenses. Part of the Publication discusses medical and dental expenses for qualifying relatives (and your mother may have been your qualifying relative), and who may claim such expenses, and further, how to claim them. You may find this Publication helpful as you review your options.
Medical and Dental Expenses
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