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Employee
June 1, 2019
Question

Can I deduct medical expenses paid on my father's behalf after his death?

  • June 1, 2019
  • 1 reply
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1 reply

Employee
June 1, 2019

Hi Willjen28,

According to Publication 17 of the IRS, you can deduct the medical expenses if your Father can be considered a dependent.  In order to determine dependent status, the person must be a qualifying relative.  Below is the criteria for qualifying relatives.

Qualifying Relative

A qualifying relative is a person:

  1. Who is your:

    1. Son, daughter, stepchild, foster child, or a descendant of any of them (for example, your grandchild),

    2. Brother, sister, half brother, half sister, or a son or daughter of any of them,

    3. Father, mother, or an ancestor or sibling of either of them (for example, your grandmother, grandfather, aunt, or uncle),

    4. Stepbrother, stepsister, stepfather, stepmother, son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law, or

    5. Any other person (other than your spouse) who lived with you all year as a member of your household if your relationship didn't violate local law,

  2. Who wasn't a qualifying child (see Qualifying Child , earlier) of any other person for 2015, and

  3. For whom you provided over half of the support in 2015. But see Child of divorced or separated parents , earlier, and Support claimed under a multiple support agreement, next

Also According to the IRS, If you paid medical expenses for your deceased spouse or dependent, include them as medical expenses on your Schedule A (Form 1040) in the year paid, whether they are paid before or after the decedent's death. The expenses can be included if the person was your spouse or dependent either at the time the medical services were provided or at the time you paid the expenses.