@TomD8 @Mike9241
Per the case, Lang v.Commissioner of the Internal Revenue, if you paid the expenses and had no legal obligation to do so, they can be considered a gift from you, and allow your son to deduct the expenses in the year paid. In the Judith Lang case, Ms. Lang's mother paid her medical expenses and real estate taxes.
See also:
25.2503-6 Exclusion for certain qualified transfer for tuition or medical expenses. (a) In general. Section 2503(e) provides that any qualified transfer after December 31, 1981, shall not be treated as a transfer of property by gift for purposes of Chapter 12 of Subtitle B of the Code.
