[rjcpa]

Wiley Question –

I need help for the M/C question for Module 35 (ind. tax) number 115. It is about claiming medical expenses. I’m confused why the can claim the expenses for John. He is over the age limit, therefore he now has to a qualifying relative. But he fails the income test, he has $3,900. Why can they claim the his expenses, he not a dependent or a QR?

FAR - 10/3/12 - 86
BEC - 11/27/12 - 70 1/14/13 - 81
AUD - 4/4/13 - 87
REG - 7/8/13 - 80

[SeattleAccountant]

@rjcpa, for medical expenses itemized deduction, dependent is defined as ANYONE who received over half his support from the taxpayer and on whose behalf the taxpayer had paid medical/dental bills. Furthermore, the income earned by that person is not considered, i.e. no limit on how much that person had earned.

This is in contrast to “true” dependency test & limitations.

Hope that helps!

Becker Class of Jan - Aug 2013: FARB DONE!!!!
CPA license pending 🙂

[Author]

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