How do I report medical expenses I pay for a non-dependent parent with 100% Alzheimer's living in long term care? .

[cdrevie]

Summary of our costs

$15600 = Her retirement income
$13200 = our contribution
$!4400 = VA Widows compensation
$43200 = Total annual costs of Alzheimer's facility

[Carl]

Medical expenses for those not your dependent are not deductible.

[MichaelDC · Accepted solution]

A little more info:

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.

[Carl]

I'd like to bookmark the IRS pub for that, if you have it please. Thanks!

[MichaelDC]

Pub 502, page 10 and bottom of page 3

[Carl]

Cool! Thanks!

[macuser_22]

However, you still must be able to claim the person as a dependent except for those exceptions.   The requirement that you pay more the  half the persons total support would seem to be the killer here.    Because the parent has $20,000 of his/her own income and the facility cost is $43,000 then the $13,200 that the OP pays is much less than the required "more than half" of support.

[MichaelDC]

Good point. Though, there may be more to the parent's support than stated. Thanks

[Marketstar]

You can claim her medical expenses if you provide over one half of her support in 2017.

In that event, she would be considered your medical dependent.

Support Includes

·        Food

·        Clothing

·        Shelter

·        Transportation

·        Education

·        Medical/Dental

·        Recreation

See IRS Support Worksheet

[Carl]

There's no such thing (that I'm aware of) as a "medical dependent". Either they are a dependent, or they are not. Is there something I'm not aware of possibly?