May I deduct medical expenses including hospital bed and air-ambulance for my non-dependent mother who traveled aboard and seriously injured her spinal cord?

[stevenjyuan]

May I deduct medical expenses including hospital bed and air-ambulance for my non-dependent mother who traveled aboard and seriously injured her spinal cord? She went to Taiwan for a week trip, but she slipped and fell and caused quadriplegia. This requires her to fly back to the country for long term medical treatment and rehabilitation. She could not ride on commercial plane. Instead, she needed IV and oxygen tank and other medical apparatus. I. therefore, paid $130,000 for Air-ambulance to transport her here. I also purchased hospital and lift for her home care about $40,000. She is not my dependent on tax status. May I claim deductions for these expenses? Thanks    

[KatrinaB · Accepted solution]

The IRS only permits a taxpayer to deduct medical expenses for a person who is claimed as a dependent. page 3, IRS Publication 502 below for more information.

https://www.irs.gov/pub/irs-pdf/p502.pdf

Sorry to hear about your situation.