Nursing Home Medical Expenses (Disabled Parent that I am guardian for)

[BoostedRS]

I have a semi-unique scenario based on my research. To provide clarity the scenario is as below:

1. I received guardianship/conservatorship over my fully disabled mother in 2025 after her husband (my father) passed away in the beginning of 2025. 

2. She receives social security as well as a survivor annuity from when my father retired from work. Which from my research doesn't let me claim her as a dependent because the income is too high.

3. My mother passed away in mid 2025 as well.

4. She was left with nursing home bills in which we were trying to get her eligible for medicaid but she had too many assets and weren't able to. After her passing I paid a nursing home bill that was about $40,000. The payment was done out of my account.

My question is can I claim this as a medical expense even though I'm not going to be to claim her as a dependent that I see? 

[MinhT1]

Yes, you can claim your mother's medical expenses that you paid out-of-pocket, even if she is not your dependent, under certain conditions.

This is what the IRS says:

You can include medical expenses you paid for an individual that would have been your dependent except that:

1. He or she received gross income of $5,200 or more in 2025,
2. He or she filed a joint return for 2025, or
3. You, or your spouse if filing jointly, could be claimed as a dependent on someone else's 2025 return.

[BoostedRS]

Thank you!

To clarify, what you are saying below. I can claim her expense because she would have been able to be claimed as a dependent but was unable to due to gross income over $5,200 and she will be filing a joint return with her husband for 2025.

[AnnetteB6]

Correct, based on the IRS guidance, you can claim the out-of-pocket medical expense that you paid for your mother.  

For reference, here is a link to the IRS Publication 502 Medical Expenses claimed for a dependent, exception.

My condolences for your losses.

@BoostedRS