Can I claim my brother as a dependent?

[mctrendle]

I am legal guardian for my bother with mental illness.  

He receives SSI and ~$950 per month from charitable remainder trust and pension benefit.  However, he has more in health care expenses, insurance and nursing home care.

If I cannot claim him as a dependent, can I deduct these expenses, that are above his income,  from my taxable income?

Thanks

[Coleen3 · Accepted solution]

1) Dependency-Only if you provide more than half of his total support, then yes. That would mean that you contribute over $950 plus his SSI every month exclusively to his support.

2) Unfortunately, no. According to the IRS, "you can generally only include medical expenses (including health insurance) you pay for yourself, as well as those you pay for someone who was your spouse or your dependent either when the services were provided or when you paid for them."

"You can only include medical expenses you paid for non-dependent individual that would have been your dependent except that:

• He or she received gross income of $4,050 or more in 2017,
• He or she filed a joint return for 2017, or.
• You, or your spouse if filing jointly, could be claimed as a dependent on someone else's 2017 return."