You may be able to deduct any medical expenses that were incurred for your mother if you claim your mother as your dependent on you tax return. All of the conditions on the IRS test below have to be met in order to claim your mother on your income tax return:
These 4 tests (all of them) will qualify a relative as a dependent:
- Not Qualifying Child: They are not your or another taxpayer’s “qualifying child”
- Gross Income: Dependent has to earn less than $4,050 in 2016.
- Total Support: You provide more than half of the total support for the year.
- Member of Household or Relationship: The person (a friend, girlfriend, non blood relative) must live with you all year as a member of your household or be one of the relatives that doesn’t have to live with you (mother, father, brother, sister, aunt, uncle, stepmother, stepfather, your child, stepchild, foster child, adopted child, etc) Note: this list is not all inclusive.
Please refer to this Link for more details on this topic: