Hi Opus 17,
Thanks for the reply. Okay, the picture is getting a little clearer... So it appears there are two tests for declaring my mom as a dependent (let me know if I'm off):
1. Taxable income must be less than the limit ($4300 for 2021)
2. Support income (which may include S.S. and other income) must be less than the support provided by me.
If these tests are met, then I can claim her as a dependent and the support provided by me can count toward the medical expense deduction.
I saw this article on the subject:
https://turbotax.intuit.com/tax-tips/family/steps-to-claiming-an-elderly-parent-as-a-dependent/L34je...
According to the article, even if test #1 above is not met (and I cannot claim my mom as a dependent), that I can still count the $ provided by me for my mom's care toward my medical deduction as long as #2 is met. Does this sound right?
Thanks,
-Marc
