If medical bills are paid with a joint checking account, who claims the expenses for a deduction?

[ugaalumni2001]

I am listed on the account as a co-owner with my mother. The medical bills were for her nursing home and hospital expenses. She had no income. Can I claim her as a dependent and deduct her medical expenses since I am a co-owner on the account that was used to pay them?

[xmasbaby0]

This is tricky.   Where did the money in that joint account come from?   Was it Mom's money to begin with---and were you added to the account?   Explain how you and your mother came to share a joint account.

[ugaalumni2001]

It was initially her checking account, but she put me on it when she was first diagnosed with dementia five years ago so I could take care of her bills for her. She passed away in November, so the account then became fully mine, but there were medical expenses paid out of it prior to that.

[xmasbaby0]

Sorry for your loss.   So it sounds like you used Mom's money to pay her expenses.   You do not say that any money from you went into that account.  You are asking if you can claim her as a dependent when her expenses were paid with her own money.   Or you want the tax deduction for paying the expenses?  Or do you mean you are filing a tax return for your mother's estate?   Or that you are filing Mom's final tax return?  What are you trying to do?

I think you should be seeking paid professional tax help for this one.

@ Opus 17    @DoninGA 

[ugaalumni2001]

Basically, I'm seeing what options are out there. The government has been notified of her death. Since she had no income the year she died, the IRS says we don't have to file a final individual tax return for her. There were a lot of medical expenses this past year for her and we even had to sell her home to pay for them. I was just wondering if there was any way to claim or recoup anything on taxes.

[GeorgeM777]

You may have few, if any, options at this point.  Generally, medical expenses paid before death are included in figuring any deduction on the decedent's final income tax return.  However, you indicated that no final return was necessary because your mother had no income in the year she passed.  One thing you might want to consider given that some of the expenses may have occurred over more than one year, is whether it might appropriate to file an amended return to claim medical expenses that were not included on your mother's previous returns.  You mentioned that your mother had no income in the year she passed, but if returns were filed in prior years and did not include medical expenses, then filing an amended return may be an option for you.  Generally, a claim for refund must be filed within three years of the date the original return was filed, or within two years from the time the tax was paid, whichever date is later.  

Here is an IRS Publication that concerns medical and dental expenses.  Part of the Publication discusses medical and dental expenses for qualifying relatives (and your mother may have been your qualifying relative), and who may claim such expenses, and further, how to claim them.  You may find this Publication helpful as you review your options.  

Medical and Dental Expenses