Medical expenses

[kwbo]

My father paid a significant amount of my medical bills this year. He paid them directly to the medical provider. Can I claim the medical expenses my father paid for me?  I am not his dependent and I file my own taxes as single. Would this be considered a gift? 

[DoninGA]

No, you cannot claim medical expenses you did not pay for with out of pocket funds on your tax return.

A gift received is never entered on tax return, regardless of the amount received.

[xmasbaby0]

If your dad cannot claim you as a dependent then you can consider the money he paid as a gift and enter it as a medical expense.   It might not have any effect anyhow since it is very difficult to get the deduction for medical expenses.

MEDICAL EXPENSES

The medical expense deduction has to meet a rather large threshold before it can affect your return. The amount of medical (including dental, vision, etc.)  expenses that will count toward itemization is the amount that is OVER 7.5% of your adjusted gross income. You should only enter the amount that you paid in 2021—do not include any amounts that were covered by insurance or that are still outstanding.  Of course, your medical expenses plus your other itemized deductions still have to exceed your standard deduction before you will see a difference in your tax due or refund.

To enter your medical expenses go to Federal>Deductions and Credits>Medical>Medical Expenses

2021 STANDARD DEDUCTION AMOUNTS

SINGLE $12,550  (65 or older + $1700)

MARRIED FILING SEPARATELY $12,550  (65 or older + $1350)

MARRIED FILING JOINTLY $25,100  (65 or older + $1350 per spouse)

HEAD OF HOUSEHOLD  $18,800  (65 or older +$1700)

Legally Blind + $1350

[kwbo]

Thanks for the response. My dad paid a significant amount of my medical bill in 2021. It will definitely take me over 7.5% of my adjustment gross income. I just wanted  to check to see if I could claim the amount he paid for me.  

[DianeW777]

No, you cannot take expenses on your father's return that were paid for your medical bills.  Unfortunately you are not and were not his dependent at the time of the medical expense.

If the gift to you was greater than $15,000 in the calendar tax year, then he may be required to file a gift tax return.  If the amount was lower than that, no gift tax return is required (for federal purposes).

• ​​​​​​​Form 709 Gift Tax Instructions

@kwbo

[kwbo]

I am  not trying to claim medical expenses on my fathers return. I am trying to find out for my own return if I can claim the medical expenses that my father paid directly to a medical provider on my behalf. I have read that I can claim it on my return because it was a gift. I am trying to find out if that is accurate. 

[RaifH]

No, since your father paid them directly to the medical provider, they are not considered to be paid by you and are not deductible on your return.

@DoninGA nailed it on the first answer. For more information, see IRS Publication 502. 

[kwbo]

I have seen so many conflicting post that it’s hard to make an informed decision. What about this post from 2020? Also xmasbaby0 response was the same as this one. Both said it could be done. 

Can you deduct medical expenses paid by someone else?

I paid my son's medical expenses directly to his provider. Can he deduct these expenses on his tax return since those payments were a gift from me? I found some info online that said he can deduct them but wondering if anyone has done this before. He is not my dependent, files his own tax form

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1 Best answer

VictoriaD75

Employee Tax Expert

‎March 4, 2020 7:51 PM

Yes. It is likely your son can deduct the medical expenses. Per the case, Lang v. Commissioner of the Internal Revenue, if you paid the expenses and had no legal obligation to do so, they can be considered a gift from you, and allow your son to deduct the expenses in the year paid.

In the Judith Lang case, Ms. Lang's mother paid her medical expenses and real estate taxes. Ms. Lang was not a minor. The Tax Court ruled that in effect the amount was a gift to the daughter, and deductible by the daughter as if she had paid it herself.

A key point in the case was “petitioner [Judith Lang] was not a minor, and Mrs. Field [Judith Lang’s mother] was not legally obligated to pay petitioner’s expenses.”  If Mrs. Field was obligated to pay the expenses, then her daughter may not have been able to deduct them, as they wouldn’t have been a gift. This would, for example, deny a deduction to a custodial parent for child support if it is legally required to be paid due to a divorce decree by the other parent.

Lang v. Commissioner of Internal Revenue

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[xmasbaby0]

I missed the part about Dad paying the medical expenses directly and not just giving the money to the user.  I defer to DoninGA !