Taking Deductions for Medical Expenses

You may be able to deduct money you spend for a parent’s medical expenses. Beyond parents’ health care costs, medical bills you pay for other relatives such as siblings, grandchildren, and in-laws may be written off, too. In order to get a deduction, you must pay the other person’s medical bills directly.

You don’t have to claim a relative as a dependent in order to take medical deductions for the bills you pay. That relative doesn’t have to live with you, either. There are some requirements, though:

Citizenship or residency. The person whose bills you pay must be a U.S. citizen or a resident of North America.

Support. You must provide over half of what it costs for that person to live during the year.

If you pay bills for a non-relative, you can get a deduction only if that person lives in your principal place of residence for the entire year. That person also must meet the citizenship or residency and support tests listed above.