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rtaxc
Level 2

Nursing home expenses for parent claimed as a dependent

I paid the majority  (about 80%) of my Dad's nursing home fees.    Can I claim those fees as expenses on my Schedule A if I claim him as a dependent?  I'm assuming that my Dad would have to file as married filing separately (and claimed by me as a dependent) and my Mom would also have to file as married filing separately.  My Mom will have to itemize, so will my Dad have to itemize?

 

3 Replies
Anonymous
Not applicable

Nursing home expenses for parent claimed as a dependent

3 tests to to have your father qualify as a relative so you can claim as a dependent

1) member of household - lived in your home except for temporary absences  - since he is your father this test does not need to be met

2) gross income for 2018 must be less than $4,150.  gross income does not include tax-exempt income  which includes social security benefits to the extent excluded from taxable income,  tax exempt interest

3) you must provide over 50% of his support or if no one provided over 50% as long as you provided over 10% and the others agree to allow you to claim  (form 2120 must be filed)

 

 since he can't file a joint return, if he uses standard deduction so must his wife  or if he itemizes so must his wife

 

how much you can claim s medical?   you or his wife  should have gotten a letter or some other document  from the nursing home or an authorized representative breaking down the expenses between medical and personal.  sometimes they only provide as a percent of total expenses.  only those allocated to medical care are deductible.  As your dependent you could claim your share as medical expenses.

 

your payments divided by total payments times the amount allocated to medical costs.  

 

did you make a lump sum payment (no future payments required)? then the amount of your payments allocated to medical costs is only deductible in the current year if there was an agreement that required a specific fee payment as a condition of the home to provide lifetime care.  

 

 

rtaxc
Level 2

Nursing home expenses for parent claimed as a dependent

Dad only had $300 of interest and $5582 of taxable SS benefits (via TT) so does that mean I can't claim him as a dependent?  His total SS was $12527,  and this is for 2015 not 2018.  I am very late filing this.  I have until Oct 15, 2019.  So if I can claim him, do I put his nursing home expense on my schedule A under medical?

Thanks so much for help

macuser_22
Level 15

Nursing home expenses for parent claimed as a dependent


@rtaxc wrote:

Dad only had $300 of interest and $5582 of taxable SS benefits (via TT) so does that mean I can't claim him as a dependent?  His total SS was $12527,  and this is for 2015 not 2018.  I am very late filing this.  I have until Oct 15, 2019.  So if I can claim him, do I put his nursing home expense on my schedule A under medical?

Thanks so much for help


Social Security does not count towards the income limit.  

 

Note that the Oct. 15 date for 2015 is to file an *amended* 2015 tax return, not to file an original 2015 tax return.   The Oct 15 date to amend only applies if your 2015 tax return was timely filed by the due date for 2015 or extended due date if an extension was timely filed.

**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
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