Can adult child deduct medical expense on her form that we parents paid for?

[Arches National Park]

Adult daughter (age 25) has had high med expenses since age 3. Enough that with ours and other Schedule A, we have almost always itemized. We have always paid 100% of her medical. This year we paid all her medical but we can't itemize. If her medical expenses (combined with her small donations) exceed the Standard Deduction for single, can she deduct HER medical expenses on her form that we paid for?  Seems unlikely but thought I'd ask because it's a big deduction that saves a lot of money on taxes, and that saved money goes to helping pay next year's medical. Thanks for any help.  

[Bsch4477]

The expenses paid for your daughter were a gift to her. She can deduct those expenses paid on her behalf. 

[Mike9241]

Not sure she can deduct them. IRS PUB 502 specifies situations where you can deduct medical expenses paid for others.  This includes anyone who qualifies as the taxpayer's dependent (qualifying child or relative).               

You can include medical expenses you paid for an individual that would have been your dependent except that:
1. The person received gross income of $4,700 or more in 2023;
2. The person filed a joint return for 2023; or
3. You, or your spouse if filing jointly, could be claimed as a dependent on someone else's 2023 return.

The publication is silent on your situation. 

 If she can it raises the question of the need for you to file a gift tax return if the amount was over $17,000 in 2023.

perhaps in the future, if this situation continues, gift her the money and let her pay the bills directly. This would still require you to file a gift tax return if the amount you gift her is over the return filing threshold. You may ask why there may be different results because of who directly pays the expenses.  A gift of money allows her to spend it any way she chooses - pay the bills or buy a car. 

[TomD8]

"if this situation continues, gift her the money and let her pay the bills directly"

Agree 100%.  If your daughter's return is audited, the deduction will be much easier to justify if she can show that she paid the bills.

[Bsch4477]

@TomD8 @Mike9241 

Per the case, Lang v.Commissioner of the Internal Revenue, if you paid the expenses and had no legal obligation to do so, they can be considered a gift from you, and allow your son to deduct the expenses in the year paid. In the Judith Lang case, Ms. Lang's mother paid her medical expenses and real estate taxes. 

See also:

25.2503-6 Exclusion for certain qualified transfer for tuition or medical expenses. (a) In general. Section 2503(e) provides that any qualified transfer after December 31, 1981, shall not be treated as a transfer of property by gift for purposes of Chapter 12 of Subtitle B of the Code.

[Arches National Park]

Thank you!