deductions for children's medical expenses after divorce

[kmbtax]

Divorced parents each paid 50% of children's medical expenses.  One parent makes too much money to claim any medical deductions so will not claim those expenses on return.  Can the other parent, with income small enough that they do benefit from medical deductions, claim all of the medical expenses, or only the 50% paid by that parent?   Does it matter which parent claims the child as a dependent?  

[Anonymous]

only the 50% paid 

[AnnetteB6]

Each parent can only claim the medical expenses that they actually paid.  So for the parent that will claim medical expenses on their return, only 50% may be claimed if that is what they paid.  

It does not matter which parent claims the child as a dependent.  There is a special rule for divorced parents that allows medical expenses to be claimed even if the child is not listed as a dependent on the tax return.

See the following IRS Publication 502 for more details under the section for Whose Medical Expenses Can You Include?:  

IRS Publication 502

@kmbtax

[Hal_Al]

Maybe

The general rule is that a taxpayer must actually make the payment (as well as be legally liable to pay it) to get the deduction. However, I've heard of a  tax court ruling that seems to say that you can take the deduction even if the other parent was the one that actually paid it, under the theory that his paying the expense is just another form of child support and it was your money that paid for it.

[kmbtax]

Thank you.  What if the parent claiming the medical deduction paid for all of the medical bill (100%), but was later reimbursed for a portion (50%) from the ex-spouse?   I'm guessing that means you can still only claim 50% in the deduction, but if the law allows 100% in that case then I would not want to miss that opportunity.  Thank you in advance!