Tax deduction for family support

[Voytek68]

My mother-in-law had a stroke in March 2000 and he is now in a special care canter in Poland. We live in US and we pay every month for her rehabilitation and medications. Can I claim it on my tax return?

[xmasbaby0]

So sorry but no, you cannot.   You cannot claim a dependent who is not a U.S. citizen, resident alien, national, or a Canadian or Mexican resident.

The money you are sending to help is a gift, and gifts to individuals are not deductible.

[JohnW152]

There is no deduction available to you under current law for your mother-in-law’s expenses.  

@Voytek68

[Edited 3/6/2022 | 1:00 pm PST]

[SweetieJean]

@JohnW152  Can you clarify?  My understanding of a "Medical Dependent" is that the person would qualify as a regular dependent BUT FOR their income.  But this person does not meet the citizen/resident requirement, so cannot be a medical a dependent.  Thus, those expenses are not deductible.

[SweetieJean · Accepted solution]

You can include medical expenses you paid for your dependent. For you to include these expenses, the person must have been your dependent either at the time the medical services were provided or at the time you paid the expenses. A person generally qualifies as your dependent for purposes of the medical expense deduction if both of the following requirements are met.

1. The person was a qualifying child (defined later) or a
qualifying relative (defined later).
2. The person was a U.S. citizen or national or a resident of the United States, Canada, or Mexico. If your qualifying child was adopted, see Exception for adopted
child, later.
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;

etc.

2021 Publication 502 (irs.gov) at p. 3