Deductions & credits

Opus 17 · ‎February 3, 2022

@bmjs14302 wrote:

Hi,

for the dependent that is not claimed for the reasons outlined,

3. Any person you could have claimed as a dependent on your return except that:

a. The person filed a joint return;
b. The person had gross income of $4,300 or more; or
c. You, or your spouse if filing jointly, could be claimed as a dependent on someone else’s 2020 return".

can I use my HSA for my father’s prescription cost not covered by his Medicare (donut hole cost). I don’t claim him as a dependent but could (he doesn’t want that) and he makes more than $4300 of income.

Based on the application of the rules to a parent, if you paid more than half the parent's total financial support (housing, food, medical, transportation, clothing, entertainment, and so on) then you can use your HSA to pay for your parent's medical expenses.

Dependent

You can include medical expenses you paid for your dependent. For you to include these expenses, the person must have been your dependent either at the time the medical services were provided or at the time you paid the expenses. A person generally qualifies as your dependent for purposes of the medical expense deduction if both of the following requirements are met.

The person was a qualifying child (defined later) or a qualifying relative (defined later).
The person was a U.S. citizen or national or a resident of the United States, Canada, or Mexico. If your qualifying child was adopted, see Exception for adopted child, later.

You can include medical expenses you paid for an individual that would have been your dependent except that:

He or she received gross income of $4,300 or more in 2021;
He or she filed a joint return for 2021; or
You, or your spouse if filing jointly, could be claimed as a dependent on someone else's 2021 return.