Claimed as Dependent, Can I Claim My Medical Expenses?

[kat813]

My parents claimed me as a dependent on their taxes.  I have unearned income, so I still need to file.  I had many medical bills in 2022 that my parents paid for.  They, however, did not itemize these on their taxes.  Can I itemize these medical bills on my taxes?  

[DoninGA]

Since you did not pay the medical expenses with your out of pocket funds you cannot claim those medical expenses on your tax return.

Even if you could only those medical expenses that exceeded 7.5% of your adjusted gross income could be claimed and then the total of all itemized deductions would have to be greater than the Standard Deduction for your Filing Status.

2022 Standard Deduction for a Single filer - $12,950

[xmasbaby0]

The people who claim you---- or who CAN claim you--- are the ones who can enter the medical expenses on their own tax return if they are itemizing deductions.  You did not pay the medical expenses---you say your parents paid.  So, no, you cannot use them on your own tax return.

[kat813]

Thank you!  Oddly, the expenses amounted to only $3800 which was more than the total unearned income I was claiming, and less than the standard deduction, but TT recommended itemizing saying it would reduce my calculated tax liability.  But it sounds like the deductions belong to the person that pays the bills, not necessarily the patient.  So, at least for my situation, I cannot use these deductions.  

[VolvoGirl]

FYI - your standard deduction is less than the full normal amount.  

DEPENDENT STANDARD DEDUCTION
The Standard Deduction for an individual for whom an exemption can be claimed on another person's tax return is limited to the greater of:

…..$1,150 or

…..Your earned income for the year + $400 (but not more than 12,950)

So you would get a minimum of $1,150 to a max of 12,950.

See Table 8 Standard Deduction worksheet for Dependents on page 26
https://www.irs.gov/pub/irs-pdf/p501.pdf