Can we deduct medical mileage for a brother that we are the health care advocate and have financial power of attorney, who lives at a Veterans Hospital?

[pklepsic]

We were told at the Veterans Hospital and by an accountant that we could deduct medical mileage even though he is not a dependent.

[AndreaG · Accepted solution]

Yes. It is possible to take a deduction for the medical expenses that you paid in 2016 for your brother, even though you are not claiming him as a dependent on your tax return, if you meet the requirements on pages 3-4 of Pub 502 under the headings, "whose medical expenses can you include" and "dependents". Additionally, the deduction that you can take for medical expenses is limited and you would also have to qualify to itemize your deductions.

According to pages 3-4 of Pub 502 under the heading, "dependent", "you can include medical expenses you paid for your dependent. For you to include these expenses, the person must have been your dependent either at the time the medical services were provided or at the time you paid the expenses. A person generally qualifies as your dependent for purposes of the medical expense deduction if both of the following requirements are met. 1) the person was a qualifying child or a qualifying relative AND 2) the person was a US citizen, or national or a resident of the United States Canada, or Mexico. If your qualifying child was adopted, see "exception for adopted child".  https://www.irs.gov/pub/irs-pdf/p502.pdf

Please refer to page 4 of Pub 502 under the headings "qualifying child" and "qualifying relative" to determine if you meet the requirements for either of these. 

To itemize your deductions, you would have to have personal expenses such as medical and dental expenses, mortgage interest, real estate taxes, unreimbursed job expenses and certain miscellaneous expenses, and charitable contributions that when combined together, total more than your standard deduction. For example if you file single, your standard deduction is $6300 so you would have to have personal expenses that total more than $6300.

You can only claim a deduction for the medical and dental expenses that you paid in 2016 that are in excess of 10% of your adjusted gross income OR in excess of 7.5% of your adjusted gross income if you were at least 65 years old as of the end of 2016. Additionally there are specific requirements that have to be met to deduct transportation expenses. Please refer to page 14 of pub 502 under the heading, "transportation" for additional information. 

[sstace]

I have a similar situation but maybe I'm not understanding the answer provided.  You stated " It is possible to take a deduction for the medical expenses that you paid in 2016 for your brother, even though you are not claiming him as a dependent" but what I understand from the IRS publication 502 is the person "must be" a qualifying dependent. 

In my case, I have an Adult son on State Disability living in a nursing home in another state.  I have POA over his health and finances which the nursing home implements on occasion when he cannot make his own medical decisions.  When he gets bad with confusion and cannot speak, I have to fly out there to attend his neurological visits, visit the home to ensure all medical directives (course of new treatments, etc.) are in place.  Unless I am misunderstanding after reading Pub 502, I cannot deduct 'my' travel and lodging expenses because he does not qualify as a dependent as all his medical expenses, lodging, transport to doctors / hospitals, and meals are paid.

How would I qualify to deduct these expenses?

[MarilynG1]

Here's the criteria to claim a 'qualifying child':

• They're related to you.
• They aren't claimed as a dependent by someone else.
• They're a US citizen, resident alien, national, or a Canadian or Mexican resident.
• They aren’t filing a joint return with their spouse.
• They're under the age of 19 (or 24 for full-time students).
  • There's no age limit for permanently and totally disabled children.
• They lived with you for more than half the year (exceptions apply).
• They didn't provide more than half of their own support for the year.

So if your child is over 19, you're correct you can't claim him as a dependent.

For a 'qualifying relative':

• They don't have to be related to you (despite the name).
• They aren't claimed as a dependent by someone else.
• They're a US citizen, resident alien, national, or a Canadian or Mexican resident.
• They aren’t filing a joint return with their spouse.
• They lived with you the entire year (exceptions apply).
• They made less than $5,050 in 2024.
• You provided more than half of their financial support.

You would qualify for an exception to the 'lived with you entire year', but If you don't pay over half of your son's living expenses (paid by the state), you probably wouldn't qualify to claim him.  However, since you are POA and may be paying the facility from funds that you are responsible for, you could consult a disability expert to see if that qualifies you as 'providing more than half their financial support'.  In that case, you could  claim him as a dependent for a $500 deduction, and claim his medical expenses if you itemize deductions.  

However, whether 'your' lodging would still be included is still a question.

Here's a Dependent Interview from the IRS that may help, and some further discussion on the issue of Claiming a Disabled Child as a Dependent. 

@sstace