Deductions

[rcartier2]

Can medical expenses paid after a parent has passed away be claimed as a deduction even when the parent cannot be claimed as a dependent? The medical expenses in question are a claim from the State of Maine for MaineCare received on behalf of the deceased parent over time.

[Anonymous]

medical cost paid from a decedent's estate within one year of the day following death can be deducted either on Schedule A of the decedents 1040 for the year incurred or on the estate tax return (Form 706)

if claimed on 1040 they must be accompanied by a statement stating that they have not been claimed as a deduction on Form 706. the estate waives the right to claim these amounts at any time as estate tax deduction. 

a taxpayer who paid the expenses for a deceased spouse or dependent can deduct then in the year paid without having to file the statement,