Medical costs can quickly add up, not just for ourselves but also for our family members. If you have paid out-of-pocket medical expenses for a relative—such as a parent, sibling, or in-law—you may be wondering if you can deduct those costs on your federal income tax return. The IRS allows deductions for certain medical expenses paid on behalf of others, but there are specific requirements that must be met. In this comprehensive 2025 guide, we explain when and how you can deduct medical expenses paid for relatives, who qualifies, and what documentation you’ll need.
Medical Expense Deduction Basics
Medical expenses are deductible on your federal return if you itemize deductions using Schedule A (Form 1040). The total of all qualifying unreimbursed medical expenses must exceed 7.5% of your adjusted gross income (AGI) to be deductible. These expenses can include a wide range of services such as doctor’s visits, surgeries, prescriptions, and health insurance premiums paid out of pocket.
Crucially, you may be able to include in your deduction the costs you pay for medical care for qualifying relatives—provided certain IRS conditions are met.
Can You Deduct Medical Expenses for Relatives?
Yes, you may deduct medical expenses that you paid on behalf of a relative, but only if that relative is considered a qualifying individual under IRS rules. This applies even if you do not claim that person as a dependent on your return. The IRS provides two key requirements:
- You must have provided more than half of the relative’s total financial support for the year.
- The medical expenses must be unreimbursed and paid during the tax year.
It is not necessary that the relative lived with you, and in some cases, income limitations do not apply as they would with claiming a dependent.
Who Is a Qualifying Relative?
The IRS defines a qualifying relative for medical deduction purposes as someone who meets the following criteria:
- They are not someone else’s qualifying child.
- You provided more than 50% of their total support during the year.
- They are a relative by blood, marriage, or law, such as:
- Parents and grandparents
- Children, stepchildren, or foster children
- Siblings, including step-siblings and half-siblings
- In-laws (mother-in-law, father-in-law, brother-in-law, etc.)
- Aunts, uncles, nieces, and nephews
Unlike the rules for claiming someone as a dependent, the gross income limit does not apply when the relative qualifies solely for the purpose of deducting medical expenses. Even if your elderly mother has a pension or Social Security income that exceeds the typical dependent income limit, you may still deduct the medical expenses you paid on her behalf if you provided more than half of her total support.
Examples of Deductible Medical Expenses for Relatives
Some common examples of deductible medical expenses you may have paid for a relative include:
- Doctor and hospital bills
- Dental care, including dentures
- Prescription medications
- Hearing aids, eyeglasses, and contact lenses
- Medical transportation, such as mileage, bus fare, or ambulance fees
- Long-term care services, such as in-home nursing
- Insurance premiums (if not paid with pre-tax dollars)
- Psychiatric and psychological therapy
These expenses must be paid in the year for which you are claiming the deduction and must not be reimbursed by any insurance or employer plan.
How to Determine If You Provide More Than Half of a Relative’s Support
To determine if you provide more than half of a relative’s support, you need to look at their total annual living expenses and compare what you contributed against the total. Support includes expenses such as:
- Housing (rent, utilities, property taxes)
- Food and groceries
- Medical and dental expenses
- Transportation
- Clothing
- Recreation
- Educational expenses
If your contributions exceed 50% of the total, then you meet the support test. Keep detailed records, including receipts, bank statements, and written agreements if applicable.
Where to Claim the Deduction
Medical expenses are reported on Schedule A of Form 1040. To claim them:
- Add up all unreimbursed medical expenses you paid for yourself, your spouse, and any qualifying relatives.
- Enter the total on Line 1 of Schedule A.
- Subtract 7.5% of your AGI from the total (Line 2).
- The remaining amount (Line 4) is your deductible medical expense.
Only the amount above the 7.5% AGI threshold is deductible. If your AGI is $80,000, your medical expenses must exceed $6,000 before any of it is deductible.
Documentation You Should Keep
In case the IRS questions your claim, be prepared to produce:
- Proof of relationship (birth certificates, marriage certificates)
- Receipts and invoices for medical services
- Proof of payment (bank or credit card statements)
- Records showing the total support you provided
- Statements from healthcare providers showing dates and nature of care
Organizing these documents in advance can help you confidently claim the deduction and protect yourself during any future audit.
Can You Deduct Future Medical Expenses or Reimbursed Costs?
No. You can only deduct medical expenses that were:
- Actually paid in the tax year
- Unreimbursed by any insurance or employer program
- Paid using post-tax dollars (not through FSAs or HSAs)
Prepaid medical expenses for the following year are not deductible until the service is actually received. Also, if you later receive reimbursement for a previously deducted expense, you may have to report that amount as income in the year you receive the reimbursement.
What About Relatives Living Abroad?
You can deduct medical expenses for relatives who live outside the U.S., provided they meet the same IRS dependency criteria and you are legally allowed to claim them under U.S. tax rules. However, some additional considerations may apply regarding documentation and currency conversion, so consult with a tax professional if this applies to your situation.
Conclusion
Yes, you can deduct medical expenses paid for relatives, but only if you meet specific IRS requirements. The most important of these is that you must provide more than half of the relative’s total support for the year. Whether it’s a parent in assisted living or a sibling with special needs, these deductions can provide meaningful tax relief for families stepping in to help loved ones.
Remember to itemize deductions, track your expenses diligently, and maintain proper documentation. If you’re unsure whether a relative qualifies or how to navigate the 7.5% AGI rule, consult IRS Publication 502 or a qualified tax professional to ensure you’re taking full advantage of this often-overlooked deduction in 2025.
