Can I Deduct Funeral Expenses for My Mother?

A frequent question that arises when a parent passes away is whether the costs associated with a funeral can be deducted on your personal taxes. An individual taxpayer who pays for a parent’s funeral cannot deduct those expenses on their own Form 1040 income tax return. The Internal Revenue Service (IRS) does not classify funeral costs as a type of deductible medical expense. The tax framework treats these final arrangements as personal expenses, which are not eligible for a deduction on an individual’s return.

The Estate’s Role in Deducting Funeral Expenses

The responsibility for deducting funeral expenses shifts from an individual to the deceased’s estate. Upon a person’s death, their assets, such as bank accounts and real estate, along with their liabilities, are collected into a legal structure called an estate. Funeral costs are considered a primary liability of this estate, and it is the estate that is entitled to any potential tax deduction.

When a child pays for funeral expenses out-of-pocket, they are fronting the money on behalf of the estate and may have a claim for reimbursement from its assets. The important distinction for tax purposes is that the deduction remains with the estate, not with the person who temporarily covered the cost. The payment is treated as a debt owed by the estate to the individual payer.

Requirements for the Estate Tax Deduction

The deduction for funeral expenses is claimed by the estate on Form 706, United States Estate Tax Return. This form is used to calculate the tax on the transfer of the decedent’s assets. This deduction only results in a tax benefit if the estate’s total value is large enough to be subject to the federal estate tax, as a high exemption amount means most estates do not owe this tax.

For 2025, an estate must be valued at more than $13.99 million before it is required to file Form 706 and pay federal estate tax. Consequently, estates with a value below this threshold will not file an estate tax return and therefore cannot use the funeral expense deduction.

For those estates large enough to qualify, the IRS permits the deduction of reasonable funeral expenses. Allowable costs include:

• Payments for the funeral service, embalming, or cremation
• The casket or urn
• The funeral home director’s fees
• A burial plot, headstone, or other grave marker
• The cost of transporting the body and immediate family members for the service

Any reimbursements the estate receives for these costs must be subtracted from the total deductible amount. For example, if the estate receives death benefits from Social Security or the Department of Veterans Affairs, the deduction must be reduced by the amount of that reimbursement.

Medical Expense Deduction as an Alternative

While you cannot deduct your mother’s funeral expenses on your personal tax return, you may be able to deduct medical expenses you paid for her prior to her death. These expenses can be claimed as an itemized deduction on your Form 1040, but only under specific conditions.

To claim these medical costs, you must have provided more than half of your mother’s total support for the year, which would allow you to claim her as a dependent for medical expense purposes. The expenses must be for the diagnosis, cure, mitigation, treatment, or prevention of disease.

A significant limitation is that medical expenses are only deductible to the extent they exceed 7.5% of your Adjusted Gross Income (AGI). For instance, if your AGI is $80,000, the first $6,000 of medical expenses is not deductible. If you paid $8,500 in qualifying medical bills for your mother, you could potentially deduct $2,500.

This deduction is claimed on Schedule A (Form 1040), Itemized Deductions. You must choose to itemize deductions rather than taking the standard deduction. If your total itemized deductions are not more than your standard deduction amount, you would not receive a tax benefit from these payments.