Elder care deductions

[andrewNisbet]

Hi father-in-law moved in with us the middle of last year after a debilitating illness.  We have had to spend a quite a lot of money on his care since he has been with us, and are wondering if we could deduct any of those expenses?  he is not our dependent, and has no income beyond his social security and small retirement account. 

Thanks 

[SweetieJean]

The IRS says in Pub. 502, Medical and Dental Expenses, that you can include medical expenses paid for the relative if you pass the half-support test – even if you can't claim the relative as a dependent because of the gross income test..

2020 Publication 502 (irs.gov)

Does your FIL have Medicare?

[andrewNisbet]

Thank you for responding. Yes, he does have Medicare.