I had to pay for my mother to see a doctor out of state, can I claim that?

[Hal_Al]

Q. I had to pay for my mother to see a doctor out of state, can I claim that?

A. Simple answer: No.

You may only deduct the medical expenses of yourself, your spouse and your dependents.  Even then, it's only an itemized deduction subject to a 7.5% of AGI threshold.  Some travel expenses qualify. 

There is one exception. If your close relative cannot be your dependent because he had more than $4,700 (2023) of gross income, but otherwise would have qualified as your dependent (basically that you & other family members provided more than half his support), then you can include in your deductible medical expenses any qualifying medical expenses you paid on his/her behalf just as if he/she was your dependent.