Can I deduct dental expenses if a family member paid for it?

[gquiring]

I am in my 60's, my Mom gave me her credit card to help cover some of the dental expenses I had in 2023.  The card is paid off via her checking account where I am a joint holder on that account.  Can I declare those dental expenses on my taxes?  I am aware of the 7.5% I need to have which I will easily exceed with all my medical expenses this past year.  

[DoninGA]

You cannot deduct any type of medical expenses if you did not personally pay for those expenses.

[gquiring]

Even with me being a JWTOS on the account that pays off the credit card?  

[DoninGA]

If you did not pay the portion of the credit card bill that had your medical expense, No.

[DoninGA]

Your mother can claim a deduction on her tax return the medical expenses she paid for you even if you are not being claimed as a dependent on her tax return.