Can we take a medical deduction for the purchase of a mobility van that was purchased exclusively to transport our disabled mother? We did not provide over 1/2 support.

[IsabellaG · Accepted solution]

No, you can  only include medical expenses you paid for an individual that would have been your dependent except that:

1. He or she received gross income of $4,050 or more in 2016,

2. He or she filed a joint return for 2016, or

3. You, or your spouse if filing jointly, could be claimed as a dependent on someone else's 2016 return.

If you didn't provide more than half of your mother's support, you wouldn't be able to claim this deduction. 

See this link, under Whose Medical Expenses Can You Include?