Medical expenses for Dad who is not a dependent

[Kea]

I just want to make sure I am reading Quickfinders correctly before I call my client.

Client asked me if he could claim his dad as a dependent since he spent so much last year. Dad has very little income - mainly Social Security but he does have a rental house. Since the gross income from the rental was over $3500, I told him he couldn't (interesting that IRS only counts "gross" income with rentals).

Anyway, I was reviewing the "Observation" on page 5-2 in Quickfinders. It states that the $3500 income test does not apply when determining if the taxpayer can deduct medical expenses for the parent.

Client stayed with Dad in Dad's house for a few months to care for him. (They did not live in taxpayer's home - but that shouldn't matter?) Then Dad moved into nursing home for a few months before passing away in December. Taxpayer paid in excess of $21K in medical bills.

So before I have the client calculate how much support Dad provided for himself (including FMV of rental of his own home, before moving to nursing home), I just want to make sure I'm meeting all the tests to qualify for deducting medical expenses.

Residency test does not apply to parents (at least not for dependency).

Dad was unmarried in 2008 (widower)

Dad was a US citizen

Dad was not a qualifying child for anyone

Gross income test does not apply for medical expenses for parent

So, all I need to verify is providing over 1/2 the total support? Am I missing any other tests?

Thanks

[Kea]

Help???

[TAXBILLY]

I believe your assumptions so far are correct.

taxbilly

[Kea]

Thanks!