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.

Amended returns and claims for refund are discussed in chapter 1.

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 executor will pay the expenses in January of next year. The executor can file an amended return for last year claiming the $1,500 medical expenses. The $2,000 medical expenses from this year can be included on this year's return, which will be the decedent's final return.

Expenses for 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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