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Discussion:Non-Dependent 27 year old daughter medical deductible?

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Discussion Forum Index --> Basic Tax Questions --> Non-Dependent 27 year old daughter medical deductible?


Discussion Forum Index --> Tax Questions --> Non-Dependent 27 year old daughter medical deductible?

Mikeburg (talk|edits) said:

7 March 2014
I have a client who has a 27-year-old daughter who is married with 2 children who had to have surgery & dental work of almost $8,000. She does not live with him, her dad.

Would the medical & dental expense paid by Dad be deductible?

Thank you for your help. mikeburg

Kevinh5 (talk|edits) said:

7 March 2014
Yes, on the daughter's return.

Taxmonkey (talk|edits) said:

7 March 2014
Probably not, you don't mention the actual facts required to make the determination, but it seems unlikely that they are not filing a joint return, do not have income over $3900 and that Dad provided more than half of her support, all of which would be required for her to be Dad's dependent and enable him to deduct medical expenses paid on her behalf. See section 213(a) which reference section 152 to determine who is a dependent for medical expense deduction.

Taxmonkey (talk|edits) said:

7 March 2014
Kevin, nice and succinct!

EZTAX (talk|edits) said:

7 March 2014
Hold on now. It has been a really long day/week, and I can't remember the last time I disagreed with Kevin but..

According to Pub 17:

"You can include medical expenses you paid for an individual that would have been your dependent except that: 1. He or she received gross income of $3,900 or more in 2013, 2. He or she filed a joint return for 2013, or 3. You, or your spouse if filing jointly, could be claimed as a dependent on someone else's 2013 return.

Taxmonkey (talk|edits) said:

7 March 2014
You are not disagreeing with Kevin. Likely she will file a joint return, likely Dad did not provide over 50% of support which means daughter is not a QR and medical expenses cannot be claimed by the Dad.

EZTAX (talk|edits) said:

7 March 2014
Thanks monkey - I knew I was missing something! Joint return is not the problem according to the pub but you are correct on the support issue and QR.

Doug M (talk|edits) said:

7 March 2014
No, gross income is not a test. It is without regard to 213(a). You have to meet all the other tests of being a dependent, but not the gross income test. The test dad will probably not meet is providing more than half the support as daughter did not live with dad.

Death&Taxes (talk|edits) said:

7 March 2014
Reg. 1.213-1(a)(3)(i)

Nilodop (talk|edits) said:

7 March 2014
Stay with K5's succinct answer. It is a gift from Dad to daughter and a deduction by daughter.

Nilodop (talk|edits) said:

7 March 2014
Discussion:Medical and education deduction

Nilodop (talk|edits) said:

7 March 2014
D&T, did you mean 1.213-1(a)(3)(i)? The other one is interesting too.

Death&Taxes (talk|edits) said:

7 March 2014
Of course, corrected the typo. I have a long-running case where daughter paid mother's nursing home bills after Mom ran out of money....correspondence audit. First TCO denied she could deduct other person's expenses, and so did the first person to look at this in Appeals in Fresno, despite sending copies of their own Regs.....now we are hung up on whether daughter supplied enough support....Mom had a GSA pension and some SS but because daughter's sister had daughter's legal POA taken away in the fall of that year, we cannot get copy of Mom's return to prove support issue, but we have prior years and little changed.

Tax Writer (talk|edits) said:

8 March 2014
Stay with K5's succinct answer. It is a gift from Dad to daughter and a deduction by daughter.

Yup. She's 27 people. It's a gift from the dad, deductible by the daughter. She would not have been a dependent unless she qualified as a QR, and barring a disability, that's out.

Nilodop (talk|edits) said:

9 March 2014
She's 27 people. A new record for multiple personalities?

Tax Writer (talk|edits) said:

9 March 2014
You caught me. Commas are good.

Kevinh5 (talk|edits) said:

9 March 2014
Colons serve a purpose too.

Taxaway (talk|edits) said:

10 March 2014
What about periods?

Mikeburg (talk|edits) said:

11 March 2014
Thank you so much for all the info. mikeburg

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