Discussion:Medical Expenses

However, my Code Section 213(a) states: "There shall be allowed as a deduction the expenses paid during the taxable year, not compensated for by insurance or otherwise, for medical care of the taxpayer, his spouse, or a dependent (as defined in section 152, determined without regard to subsections (b)(1), (b)(2), and (d)(1)(B) thereof), to the extent that such expenses exceed 7.5 percent of adjusted gross income." This would seem to mean that the individual must be a dependent. But those subsections referenced may preclude a dependency allowance due to the dependent filing MFJ with spouse, or income too high, etc. But the other tests of dependency still must be met.

Reg 1.213-1(3)(i) also states: "For medical expenses paid (including expenses paid for medicine and drugs) to be deductible, they must be for medical care of the taxpayer, his spouse, or a dependent of the taxpayer and not be compensated for by insurance or otherwise. Expenses paid for the medical care of a dependent, as defined in section 152 and the regulations thereunder, are deductible under this section even though the dependent has gross income equal to or in excess of the amount determined pursuant to § 1.151-2 applicable to the calendar year in which the taxable year of the taxpayer begins. Where such expenses are paid by two or more persons and the conditions of section 152(c) and the regulations thereunder are met, the medical expenses are deductible only by the person designated in the multiple support agreement filed by such persons and such deduction is limited to the amount of medical expenses paid by such person."

So while my brief answer may have been technically correct, Klesher's answer, though technically incorrect, points to something that is worthwhile noting, namely that medical expenses paid for a dependent for whom no dependency allowance is claimed are deductible by the taxpayer. Thank you, Klesher, for educating me on this point.