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Level 1
June 6, 2019
Question

Can I claim medical expenses for my mother although she has more than $4050 income in 2017, filing joint return with my father, and living separately from me?

  • June 6, 2019
  • 1 reply
  • 2 views

I paid huge medical expenses in 2017 for my mother. She lives separately from me. She files joint return with my father and has income of more than $4050 in 2017. My parents support their own living expenses except that I paid for two major medical expenses. I am confused by the interpretation in the section of Pub 502 where it describes qualifying relative. By the definition described in Dependent Section of Pub 502, my mother is a qualifying relative. However, she received gross income of more than $4,050 and files joint return with my father. In addition, she lives in another state and relies her financial resources. My confusion part is that whether I may still deduct the actual medical expenses I paid for her given the scenario above. I appreciate for your assistance.

1 reply

Level 11
June 6, 2019

You can not claim them as dependents due to qualifying relative rules but, if you paid qualifying medical expenses and are itemizing deductions on your return, you can claim unreimbursed medical expenses paid for their care by you.  you must be able to itemize and they are deductible on Schedule A and further limited to only amounts over 7.5% of AGI.

https://www.irs.gov/publications/p502

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 $4,050 or more in 2017, He or she filed a joint return for 2017, or. You, or your spouse if filing jointly, could be claimed as a dependent on someone else's 2017 return. 

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