Publication 502 |
2000 Tax Year |
Whose Medical Expenses Can You Include?
You can include medical expenses you pay for yourself and for the
individuals discussed in this section.
Spouse.
You can include medical expenses you paid for your spouse. To claim
these expenses, you must have been married either at the time your
spouse received the medical services or at the time you paid the
medical expenses.
Example 1.
Mary received medical treatment before she married Bill. Bill paid
for the treatment after they married. Bill can include these expenses
in figuring his medical expense deduction even if Bill and Mary file
separate returns.
If Mary had paid the expenses before she and Bill married, Bill
could not include Mary's expenses in his separate return. Mary would
include the amounts she paid during the year in her separate return.
If they filed a joint return, the medical expenses both paid during
the year would be used to figure their medical expense deduction.
Example 2.
This year, John paid medical expenses for his wife Louise who died
last year. John married Belle this year and they file a joint return.
Because John was married to Louise when she incurred the medical
expenses, he can include those expenses in figuring his medical
deduction for this year.
Dependent.
You can include medical expenses you paid for your dependent. To
claim these expenses, the person must have been your dependent either
at the time the medical services were provided or at the time you paid
the expenses. A person generally qualifies as your dependent for
purposes of the medical expense deduction if:
- That person lived with you for the entire year as a member
of your household or is related to you,
- That person was a U.S. citizen or resident, or a resident of
Canada or Mexico for some part of the calendar year in which your tax
year began, and
- You provided over half of that person's total support for
the calendar year.
You can include the medical expenses of any person who is your
dependent even if you cannot claim an exemption for him or her on your
return.
Example.
Last year your son was your dependent. This year he no longer
qualifies as your dependent. However, you paid $800 this year for
medical expenses your son incurred last year, when he was your
dependent. You can include the $800 in figuring this year's medical
expense deduction. You cannot include this amount on last year's
return.
Adopted child.
You can include medical expenses that you paid for a child before
adoption, if the child qualified as your dependent when the medical
services were provided or when the expenses were paid. If you pay back
an adoption agency or other persons for medical expenses they paid
under an agreement with you, you are treated as having paid those
expenses provided you clearly substantiate that the payment is
directly attributable to the medical care of the child. But if you pay
back medical expenses incurred and paid before adoption negotiations
began, you cannot include them as medical expenses.
You may be able to take a credit or exclusion for other expenses
related to adoption. See Publication 968,
Tax Benefits for
Adoption, for more information.
Child of divorced or separated parents.
If either parent can claim a child as a dependent under the rules
for divorced or separated parents, each parent can include the medical
expenses he or she pays for the child even if an exemption for the
child is claimed by the other parent.
Support claimed under a multiple support agreement.
A multiple support agreement is used when two or more people
provide more than half of a person's support, but no one alone
provides more than half. If you are considered to have provided more
than half of a person's support under such an agreement, you can
include medical expenses you pay, even if you cannot claim the person
as a dependent.
Any medical expenses paid by others who joined you in the agreement
cannot be included as medical expenses by anyone. However, you can
include the entire unreimbursed amount you paid for medical expenses.
Example.
You and your three brothers each provide one-fourth of your
mother's total support. Under a multiple support agreement, you claim
your mother as a dependent. You paid all of her medical expenses. Your
brothers repaid you for three-fourths of these expenses. In figuring
your medical expense deduction, you can include only one-fourth of
your mother's medical expenses. Your brothers cannot include any part
of the expenses. However, if you and your brothers share the
nonmedical support items and you separately pay all of your mother's
medical expenses, you can include the amount you paid for her medical
expenses in your medical expenses.
Decedent.
The survivor or personal representative of a decedent can choose to
treat certain expenses paid by the decedent's estate for the
decedent's medical care as paid by the decedent at the time the
medical services were provided. The expenses must be paid within the
one-year period beginning with the day after the date of death. If you
are the survivor or personal representative making this choice, you
must attach a statement to the decedent's Form 1040 (or the decedent's
amended return, Form 1040X) saying that the expenses have not been and
will not be claimed on the estate tax return.
Qualified medical expenses paid before death by the decedent are
not deductible if paid with a tax-free distribution from any medical
savings account or Medicare+Choice savings account.
What if the decedent's return had been filed and the medical
expenses were not included?
Form 1040X can be filed for the year or years the expenses are
treated as paid, unless the period for filing an amended return for
that year has passed. Generally, an amended return must be filed
within 3 years of the date the original return was filed, or within 2
years from the time the tax was paid, whichever date is later.
Example.
John properly filed last year's income tax return. He died this
year with unpaid medical expenses of $1,500 from last year and $2,000
from this year. His survivor or personal representative can file an
amended return for last year claiming the $1,500 medical expenses. The
$2,000 of medical expenses from this year can be included on this
year's return, which will be the decedent's final return.
What if you pay medical expenses of a deceased spouse or
dependent?
If you paid medical expenses for your deceased spouse or dependent,
include them as medical expenses on your 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.
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