If your mother paid the expenses and had no legal obligation to do so, they can be considered a gift to you, which will allow you to deduct the expenses in the year paid.
In
the Judith Lang case, ( http://www.ustaxcourt.gov/inophistoric/la5ng.tcm.wpd.pdf ) Ms. Lang's
mother paid her medical expenses and real estate taxes. Ms. Lang was not a
minor. The Tax Court ruled that in effect the amount was a gift to the
daughter, and deductible by the daughter as if she had paid it herself.
A
key point in the case was “petitioner
[Judith Lang] was not a minor, and Mrs. Field [Judith Lang’s mother] was not
legally obligated to pay petitioner’s expenses.” If
Mrs. Field was obligated to pay the expenses, then her daughter may not have
been able to deduct them, as they wouldn’t have been a gift. This would, for
example, deny a deduction to a custodial parent for child support if it is
legally required to be paid due to a divorce decree by the other parent.
