My wife is a care taker for her disable mother and is not an dependent b/c of income limitations. Can we claim medical deductions pro-rated share of meals and housing?

[ronlhurley]

Pro-rated share would be actual cost of her meals and the square footage of the home that is used for her care.

[bwa · Accepted solution]

If your wife provides more than 1/2 of Mom's support then medical expenses she pays for Mom are deductible by her.  Pro-rata meals and housing are not deductible even if Mom were to be a dependent.

[ronlhurley]

Thanks for you prompt response. Is the provide more than 1/2 the support test a requirement for non-dependents? We would like to claim a medical deduction for the customization portion of the purchase of a mobility van.

[ronlhurley]

Thanks for you prompt response. Is the provide more than 1/2 the support test a requirement for non-dependents? We would like to claim a medical deduction for the customization portion of the purchase of a mobility van.

[bwa]

Is the provide more than 1/2 the support test a requirement for non-dependents?

Yes, it is.  She could be a "medical dependent" if she is your dependent except for her income.  That means you still have to provide more than 1/2 of her support.