Elderly foreign (full-time in Mexico) parent medical expense deductions

[bradphil]

I've read Publication 502 and posts on this community, but I'm hoping for confirmation with the following. Am I correct that (while I can't claim her as a Dependent), I can claim Medical Expense Deduction as described below)? 

Situation:

• My wife's elderly Mother resides full-time in Mexico.
• She is not a US resident and has never filed US taxes.
• Expensive hospitalization in Puerto Vallarta during 2024 due to fall (required hip replacement, several blood transfusions, ambulance, etc.).  At time of this post we're already > $40K US in charges.  We charged all of these expenses on our Credit Card and won't be reimbursed.
• My wife and I file our taxes as Married Filing Jointly.
• My understanding is that we can not claim her as a dependent, due to her income > $4700 (she rents a couple of suites in her home to snowbirds).
• I am looking for confirmation that we can claim the Medical expense deductions (that exceed 7.5% of my income).
• From Publication 502: Dependent for purposes of the medical expense deduction
  • Qualifying Relative
    • For whom you provided over half of the support in 2024.
      • Her cost of living is very typically very low, so our > $40K hospital and medical bills exceed 50% of her support.
  • The person was a U.S. citizen or national or a resident of the United States, Canada, or Mexico.

Hopeful for some tax relief for these painful medical bills.

Appreciate any guidance.

Thanks!!

[NCperson · Accepted solution]

@bradphil you are correct....do note that only does it only cover 7.5% of the total family medical expenses that exceed YOUR AGI, you must be able to itemize and you have had to pay for the expenses yourself.  

and your source in Publication 502 is correct as well