Hello. My elderly parents live in a continuing care community. I have been helping them pay for private aides helping my Dad and for nursing care expenses for him since he was moved to a memory care unit there 3 months ago. I don't think I can claim my parents as my dependents on my tax return because I haven't paid for >50% of their living expenses in 2021. But I'm wondering if I am able to include and deduct the payments that I make for my Dad's private aides and for the nursing care expenses as my medical expenses on my tax return (if they exceed 7.5% of my income)? I have made the payments directly to the private aides helping my Dad and to the nursing care facility where he has been for the past 3 months. I also have a question about gifts--I believe that these payments I am making on behalf of my Dad should not be considered as gifts to my Dad (even if they exceed the gift limit) because I am making these payments directly for the medical services provided (to the private aides and nursing care facility). Thanks!
