My sister died in 2017. In 2018, I made substantial payments for unexpired contacts ( her medical expenses on Schedule A if she had lived) Can I deduct these expenses?

[sywilk]

I filed her final tax returns in 2017.   Alarm system if she needed help (3 year contract I had to buy out of) and $17,500 to her caregiver.

[Vanessa · Accepted solution]

No, in order to claim medical expenses, the person must be a dependent on your return.  Since she would not be able to be a dependent on your return for 2018, you cannot deduct these expenses.