Taxpayer asks:
If I pay my son’s huge medical expenses can he deduct same as if he paid them himself?
Thanks for your reply.
Taxgirl says:
Sorry, no. Your son may not claim a deduction for medical expenses that he did not pay.
However, you might be able to claim a deduction for paying those expenses, depending upon the nature of your relationship with your son.
In addition to expenses paid for your spouse, you may be able to claim medical expenses paid for your dependents. Dependents include your qualifying child and your qualifying relative.
A qualifying child is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, or a descendant of any of them (for example, your grandchild, niece) who lived with you for more than half of the year; did not provide over half of his or her own support for the year and at the end of the year was (a) under age 19; (b) under age 24 and a full-time student, or (c) permanently and totally disabled.
A qualifying relative is a bit more complicated. More or less, include all of the relationships as outlined for a qualifying child – but not otherwise considered a qualifying child – then add your immediate family (siblings and parents), steps and in-laws and then the catch-all “any other person (other than your spouse) who lived with you all year as a member of your household if your relationship did not violate local law” (the last bit is clearly a nod at politics at play). With a few exceptions (kidnapping, for one), you must have provided at least half of that person’s support for the year. Remember, that person must not file as independent on his or her own tax return.
Assuming your son meets any of those criteria, you can claim expenses that you paid for his medical care as a deduction. If not, you’re just a good dad taking care of his son. And kudos for that!
Before you go: be sure to read my disclaimer. Remember, I’m a lawyer and we love disclaimers.
If you have a question, here’s how to Ask The Taxgirl.
KPE
To add to your answer, you can deduct amounts paid for
* a person who is a dependent but cannot be claimed as one because his/her income exceeds the income limitation or because that person filed a joint return, and
* a person who was your dependent in the year the expenses were incurred but not in the year the expenses were actually paid.
Plus, the non-custodial divorced or separated parent of a child, who cannot claim the child as a dependent, can claim a deduction for any medical expenses, including health insurance premiums, which he/she has paid for the child. For purposes of the medical expense deduction the child is considered to be the dependent of both parents.
TWTP
Thanks!
Would the mother be able to use her tax-free gift abilities to give money directly to her son, up to the maximum gift exclusion, and then he could pay his own medical expenses and get the tax deduction for same?
Kim,
Yes she could if the expenses were not yet paid.
The parents may gift the money to pay for the medical expenses (up to the annual exclusion for each person) plus any lifetime gift exclusion.
Then the son would pay the medical expenses himself and take the deduction.
Mark, Agreed. That’s a better choice. Or paying the hospital/doctor directly to avoid gift tax issues. But it seems like from the question that the expenses were already paid.