When You Can Deduct Medical Expenses for Someone You Care For

Who counts as your dependent for medical deductions

You can deduct medical expenses for someone who is not your spouse or child, but the IRS has specific rules about who qualifies. The person must be a may have access to relative — which means they lived with you for the entire year as a member of your household, their gross income was below a certain threshold (currently $4,700 per year, though this changes annually), and you provided more than half their financial support for the year.

A parent, grandparent, sibling, aunt, uncle, or in-law can all may have access to. The key is that you paid more than half their living expenses — rent or mortgage, food, utilities, medical care, and other necessities. If you split costs with a sibling or another family member, you may not meet the "more than half" test, and neither of you can claim the deduction.

The person does not have to be a U.S. citizen, but they must have a valid Social Security number or Individual Taxpayer Identification Number (ITIN). If you are unsure whether someone qualifies, the IRS Publication 17 (Your Federal Income Tax) walks through the rules in plain language.

Key Takeaways

• You can deduct medical expenses for a parent, grandparent, or other relative if you provided more than half their support for the year and their income stayed below the annual threshold.
• Medical expenses include doctor visits, prescriptions, dental work, hearing aids, and some home modifications — but not cosmetic procedures or over-the-counter items unless prescribed.
• You can only deduct the portion of your medical expenses (including theirs) that exceeds 7.5 percent of your adjusted gross income.
• You must itemize deductions on Schedule A rather than take the standard deduction to claim medical expenses at all.
• Keep receipts, invoices, and proof of payment for every medical expense you plan to deduct, and document how much support you provided.

What medical expenses you can actually deduct

The IRS allows deductions for a wide range of medical and dental care, but the rules are stricter than many people expect. Deductible expenses include doctor and dentist visits, prescription medications, hearing aids, eyeglasses, contact lenses, dentures, and psychiatric or psychological treatment. Hospital stays, surgery, X-rays, lab tests, and physical therapy all count. If your loved one needs a wheelchair, crutches, or a cane, those are deductible too.

Some less obvious expenses may have access to: the cost of a home modification specifically for medical reasons (like a ramp for someone in a wheelchair, or grab bars in a bathroom) can be deducted, though you may only deduct the portion that exceeds the increase in your home's value. Mileage to and from medical appointments, parking fees, and tolls are deductible. Long-term care insurance premiums may be deductible, depending on the person's age.

What does not count: over-the-counter medications (unless prescribed by a doctor), cosmetic procedures, vitamins, gym memberships, weight-loss programs, and general health insurance premiums. Cosmetic dentistry is not deductible unless it is medically necessary — for example, a crown to repair a damaged tooth is deductible, but teeth whitening is not.

The 7.5 percent threshold and how it reduces your deduction

Here is where many people get disappointed: you cannot deduct all your medical expenses. You can only deduct the amount that exceeds 7.5 percent of your adjusted gross income (AGI). If your AGI is $60,000, you can only deduct medical expenses above $4,500. If your total medical expenses for the year (yours and your loved one's combined) come to $5,200, you can deduct only $700.

This threshold applies to your household's total medical expenses, not just your loved one's. So if you had a surgery that cost $8,000 and your parent had dental work that cost $2,000, you add them together ($10,000), subtract 7.5 percent of your AGI, and deduct only the remainder. The higher your income, the higher the threshold you have to clear.

Because of this threshold, medical deductions usually only make sense if you had a major medical event in the year — a surgery, hospitalization, or ongoing expensive treatment. Small expenses rarely add up to more than 7.5 percent of income.

Itemizing versus the standard deduction

You can only claim medical deductions if you itemize deductions on Schedule A of your tax return, rather than taking the standard deduction. The standard deduction is a flat amount (currently $13,850 for single filers and $27,700 for married filing jointly in 2023, though these amounts change yearly) that most people take automatically.

If your total itemized deductions — medical expenses plus mortgage interest, state and local taxes, charitable donations, and other deductible items — add up to more than the standard deduction, then itemizing makes sense. If not, you are better off taking the standard deduction and forgetting about the medical expenses.

Many people find that itemizing only pays off in years when they had large medical expenses. In other years, the standard deduction is higher. A tax preparer or software can show you both numbers side by side so you can see which is better for your situation.

Documentation you need to keep

The IRS does not require you to send receipts with your return, but you must keep them if you are audited. For each medical expense, save the receipt or invoice showing the date, the provider's name, what service or item was provided, and the amount paid. If you paid by check or credit card, that record helps too.

For your loved one specifically, keep records showing that you provided more than half their support for the year. This might include rent or mortgage statements in your name, utility bills, grocery receipts, insurance premiums you paid, and any other proof of financial support. If you share expenses with another family member, document how much each of you paid.

Keep a simple spreadsheet or list of all medical expenses throughout the year, organized by date and provider. When tax time comes, you can add them up quickly and know exactly what you are claiming. This also makes it much easier if you need to explain your deduction to the IRS later.

When a loved one has their own tax return

If your loved one files their own tax return, they cannot also claim their own medical expenses if you are claiming them on yours. You have to choose: either they deduct their own medical expenses (if they itemize and it makes sense for them), or you deduct them as part of your household's medical expenses. You cannot both claim the same expense.

This matters most when your loved one has significant income of their own. If they earn enough to file a return and itemize, it might be better for them to claim their own medical expenses rather than you claiming them. A tax preparer can run the numbers both ways to see which saves more money.

If your loved one does not file a return because their income is too low, this is not a concern — you simply claim their medical expenses on yours.

State tax deductions and credits

Some states offer their own deductions or credits for medical expenses or caregiving costs, separate from the federal deduction. A few states allow a higher percentage of medical expenses to be deducted, or they have credits specifically for people caring for aging parents or disabled relatives. These vary widely by state and change frequently.

Check your state's tax authority website or ask a tax preparer whether your state has any caregiver-related tax breaks. If you live in a state with income tax, it is worth a few minutes to find out — you might be able to reduce your state tax bill even if the federal deduction does not help much.

Frequently Asked Questions

Can I deduct medical expenses for someone I help support but who does not live with me?

No. The IRS requires that a may have access to relative live with you for the entire year as a member of your household. If your parent lives in their own home or in a facility, you cannot claim their medical expenses as a deduction, even if you pay for them. However, you may be able to claim them as a dependent for other tax purposes if you meet the other tests.

What if I share caregiving costs with my sibling?

If you and your sibling split your parent's expenses, neither of you may meet the "more than half" test individually. However, you can use a multiple support agreement, which lets one of you claim the dependent exemption (if applicable) for that year, and you rotate who claims it each year. The person claiming the dependent can deduct medical expenses, but only if they paid more than half the total. Consult a tax preparer about setting this up correctly.

Does long-term care insurance count as a deductible medical expense?

Long-term care insurance premiums may be deductible, but only up to a limit that depends on the insured person's age. The limits change yearly — for example, in 2023, the limit for someone age 60 to 70 was $2,850. You can deduct only the portion of the premium that falls within this limit. Check the IRS website or ask a tax preparer for the current year's limits.

If I pay for my parent's assisted living facility, can I deduct the full cost?

Only the portion of the bill that covers medical care is deductible — not room and board. If the facility itemizes the bill and shows how much is for nursing care, medication management, and medical services versus housing and meals, you can deduct only the medical portion. Many facilities do not break this out clearly, so you may need to ask them to provide a detailed breakdown.

What happens if I cannot find all my receipts?

The IRS expects you to have documentation, but if you lost a receipt, you can sometimes reconstruct the expense using bank or credit card statements, insurance explanations of benefits, or letters from the provider. Keep whatever records you do have. If you are audited and cannot document an expense, the IRS will disallow it, so it is worth spending time tracking down what you can.