Ordinarily no. However, see if this article applies to your situation: http://on.mktw.net/2H1QV3I
Here are some excerpts:
"Not too long ago, the U.S. Tax Court concluded that a daughter could deduct medical expenses and real estate taxes on her Form 1040 even though they were covered by gifts from her mother (Judith Lang, TC Memo 2010-286). The gifts were in the form of direct payments by the mother to the medical service providers and local government entities."
"In the aforementioned Tax Court case, the Internal Revenue Service argued that the daughter could not deduct the medical expenses because she did not pay for them with her own money. The Tax Court disagreed. The facts of the case demonstrated that the mother intended the medical expense payments to be gifts to her daughter. Therefore, the Tax Court characterized the transactions as gifts from the mother to the daughter followed by payment of the medical expenses by the daughter with the gifted funds. So the daughter was allowed to count $24,559 of medical expenses that were actually paid by the mother plus some expenses the daughter paid with her own funds in calculating her medical expense deduction.
Thanks to the tax-law exemption for gifts that are made in the form of direct payments to medical service providers, the payment of the daughter’s medical expenses had no gift tax consequences for the mother."
