I pay for some of my parent’s medical expenses. May I deduct these expenses on my return?

Yes, you may deduct the medical expenses you pay for your parent on your return, provided certain conditions are met.

1. Dependent Status: Your parent must qualify as your dependent either at the time the medical services were provided or at the time you paid the expenses. According to the Internal Revenue Code § 213(a), medical expenses paid for a dependent are deductible if they exceed 7.5% of your adjusted gross income. A dependent is defined under § 152, which includes a qualifying relative whose gross income is less than the exemption amount and for whom you provide over half of their support.
2. Qualifying Relative: To qualify as a dependent, your parent must meet the criteria of a qualifying relative as outlined in § 152(d)(1). This includes:
   • Bearing a specific relationship to you (e.g., parent).
   • Having a gross income less than the exemption amount ($4,700 for 2023).
   • Receiving over half of their support from you.
   • Not being a qualifying child of another taxpayer.
3. Medical Care Definition: The expenses must be for medical care as defined in § 213(d)(1), which includes amounts paid for the diagnosis, cure, mitigation, treatment, or prevention of disease, and for transportation primarily for and essential to medical care.
4. Deduction Limitations: The total of all allowable medical expenses must be reduced by 7.5% of your adjusted gross income. This is specified in § 213(a) and reiterated in the IRS regulations.
5. Multiple Support Agreements: If you and others contribute to your parent's support, a multiple support agreement may allow you to claim the deduction if you meet the conditions of § 152(d)(3).
6. Non-Compensated Expenses: The expenses must not be compensated for by insurance or otherwise, as stated in § 1.213-1(a)(3)(i).

If these conditions are met, you can include the medical expenses you paid for your parent on Schedule A (Form 1040) as itemized deductions. Ensure that you keep detailed records of the expenses and the support provided to substantiate your claim.

Sources:
Publication 502 (2023)
§ 152. Dependent defined
§ 1.213-1. Medical, dental, etc., expenses.
§ 213. Medical, dental, etc., expenses
Publication 501 (2023)