Can You Deduct Medical Expenses for Someone Who Is Not Your Dependent?

Medical expenses can add up quickly, and tax deductions help offset some of that burden. While most people know they can deduct their own medical costs or those of a dependent, the rules become less clear when paying for someone who doesn’t qualify as a dependent on a tax return.

Understanding whether these expenses can be claimed requires meeting specific IRS criteria.

Criteria for Claiming Non-Dependent Medical Bills

The IRS allows deductions for medical expenses paid on behalf of certain non-dependents, but specific conditions must be met. The person receiving care must be a qualifying relative, such as a parent, in-law, sibling, or, in some cases, an ex-spouse. Unlike dependents, these individuals do not need to live with the taxpayer but must meet other IRS requirements.

A key requirement is that the taxpayer must have provided more than half of the individual’s total financial support for the year, including housing, food, and utilities. If multiple people contribute, a multiple support agreement (Form 2120) may be required to determine who can claim the deduction.

The expenses must be paid out-of-pocket by the taxpayer and not reimbursed by insurance or another source. Medical costs covered by a health savings account (HSA) or flexible spending account (FSA) are not deductible. Additionally, total medical expenses must exceed 7.5% of the taxpayer’s adjusted gross income (AGI) to qualify, as outlined in IRS Publication 502.

Payment Responsibility for the Expenses

To claim a deduction, the taxpayer must have directly paid the medical expenses. Simply contributing to a pooled fund or reimbursing another person does not qualify. Payment must come from the taxpayer’s own funds, such as a personal bank account, credit card, or check.

The IRS follows a cash basis accounting method, meaning deductions are only allowed in the year the payment is made, regardless of when the medical service occurred. For example, if a taxpayer pays a hospital bill in January 2025 for a procedure performed in December 2024, the deduction applies to the 2025 tax return. Credit card payments are considered paid on the transaction date, not when the credit card bill is settled.

If multiple people share the cost of medical care, only the portion paid directly by the taxpayer can be deducted. For example, if a sibling covers 40% of a parent’s medical expenses and the taxpayer pays the remaining 60%, only the 60% portion is deductible. Proper documentation, such as receipts and bank statements, should clearly show who made each payment.

Types of Medical Costs That Qualify

Not all healthcare expenses qualify for a tax deduction. The IRS defines medical expenses as costs incurred for the diagnosis, treatment, mitigation, or prevention of disease, as well as treatments affecting any part or function of the body. The expenses must be primarily for medical care rather than general health or well-being.

Inpatient Services

Hospital stays, surgeries, and other inpatient treatments are deductible if they are medically necessary. This includes room and board, nursing services, and required medical procedures. For example, if a taxpayer pays $15,000 for a parent’s hospital stay following surgery, that amount can be included in deductible medical expenses, provided it exceeds 7.5% of AGI.

Certain additional costs may also qualify. If a doctor prescribes a specialized diet during hospitalization, the extra cost of meals beyond standard hospital food may be deductible. However, elective procedures, such as cosmetic surgery, do not qualify unless necessary to correct a deformity caused by a congenital condition, accident, or disease. IRS Publication 502 provides further clarification on eligible hospital-related expenses.

Prescription Medication

Only prescription drugs and insulin qualify for a medical expense deduction. Over-the-counter medications, such as pain relievers or allergy pills, are not deductible unless prescribed by a doctor. For example, if a taxpayer pays $200 per month for a non-dependent parent’s prescribed heart medication, the $2,400 annual expense can be included in their deductions.

Imported prescription drugs generally do not qualify unless they are legally purchased and consumed in the United States. The IRS has strict guidelines on this, and medications obtained from foreign pharmacies, even if prescribed by a U.S. doctor, are typically not deductible. Additionally, medical marijuana, even if prescribed legally under state law, is not deductible because it remains illegal under federal law. Taxpayers should retain pharmacy receipts and prescription records to substantiate their claims.

Assistive Devices

Medical equipment and assistive devices that improve mobility, hearing, or vision are deductible if prescribed by a healthcare provider. This includes wheelchairs, crutches, hearing aids, and eyeglasses. For example, if a taxpayer purchases a $3,000 hearing aid for a non-dependent parent, that cost can be included in their deductible medical expenses.

Home modifications made for medical reasons, such as installing a wheelchair ramp or widening doorways for accessibility, may also qualify. However, the deductible amount is limited to the cost exceeding any increase in the home’s value. If a $5,000 bathroom modification increases the home’s value by $2,000, only $3,000 is deductible. The IRS may require an appraisal to determine the value change, so taxpayers should maintain detailed records of both the expense and any related property assessments.

Requirements for Recordkeeping

Maintaining well-organized records is essential when claiming medical expense deductions, especially for a non-dependent. The IRS may request documentation to substantiate deductions, and failing to provide adequate proof can result in disallowed claims or penalties.

Taxpayers should retain itemized billing statements from medical providers, as these documents outline the nature of services received and confirm they qualify under IRS rules. Generic receipts showing only a total amount paid may not be sufficient if the deduction is questioned. Proof of payment—such as copies of canceled checks, credit card statements, or bank transaction records—helps establish that the taxpayer personally covered the expense.

Keeping a log of expenses, categorized by date, provider, and type of service, can simplify tax preparation and ensure no qualifying costs are overlooked. Digital tools, such as expense-tracking software or tax preparation apps, can further streamline recordkeeping by organizing documents and generating reports.