Widow - Medical Expenses of Deceased Spouse

[Yardley CPA]

New client's spouse passed away on 12/19/19.  Spouse was in a long term medical care facility.  Historically, client has always taken a large amount of medical expenses on Schedule A.  The long term care facilities final invoice was received and paid in the first quarter of 2020.  The amount was in excess of 20k.  I believe this is deductible on his 2020 Schedule A, subject to the 7.5%.  Want to make sure I'm not missing something?

[jklcpa]

See "Medical Expenses" on pg 6 of pub 559

[Yardley CPA]

10 minutes ago, jklcpa said:

See "Medical Expenses" on pg 6 of pub 559

Thanks, Judy.  I read the information in pub 559 which indicates:

Medical expenses not paid by estate.

f you paid medical expenses for your deceased spouse or dependent, claim the expenses on your tax return for the year in which you paid them, whether they are paid before or after the decedent's death. If the decedent was a child of divorced or separated parents, the medical expenses can usually be claimed by both the custodial and noncustodial parent to the extent paid by that parent during the year.

Based on this information, my client can take the expenses he paid in early 2020 on his 2020 return as an itemized deduction subject to the 7.5%.  He does not need to make an election or amend the 2019 return.  Is that correct?