You should consult a tax advisor (CPA, enrolled agent, or tax attorney), but you may find this article interesting. In the circumstances of the case described a mother paid directly medical expenses for adult daughter. The IRS disallowed the deduction, but the IRS lost in court. The court held that the payments were intended to be a gift.

This might or might not apply in your circumstances. The IRS might or might not fight it. This is a judgement call you and your advisor will have to make.

http://www.marketwatch.com/story/you-can-deduct-these-expenses-even-though-someone-else-paid-for-the...

**Say "Thanks" by clicking the thumb icon in a post**Mark the post that answers your question by clicking on "Mark as Best Answer"