Parent's Medical Expenses

[DMarkM1]

Correct you cannot claim him as a dependent (qualifying relative) on your return because he made over $4300 for the year. However, you can still claim his medical expenses, that you paid, on your tax return as part of your itemized deductions so long as you provided over 1/2 of his support for the tax year.  It is not considered a gift.  

[robriegel18]

Thanks. And can I claim the expenses I paid for my Dad even though his income is above $4300 and he and my Mom are filing a joint tax return?  Which IRS publication discusses this situation I'm trying to assess?

[FangxiaL]

Please refer to the lower half of the last column on page A-2 of the IRS 2021 Instructions for Schedule A to confirm that you can take the medical deduction.

@robriegel18

[Opus 17]

@robriegel18 

Publication 502.

https://www.irs.gov/publications/p502

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 $4,300 or more in 2021;

2. He or she filed a joint return for 2021; or

3. You, or your spouse if filing jointly, could be claimed as a dependent on someone else's 2021 return.