If Ellen provided half of her mother’s support in 2022, can she claim medical expenses for her mother?

Ellen may be able to claim medical expenses for her mother because she provided half of her mother's support in 2022. The crucial element in determining whether a taxpayer can claim medical expenses for someone else is the support test, which states that a taxpayer must provide more than half of the individual's total support to be eligible to claim their medical expenses on their tax return.

However, there are additional considerations regarding the income of the individual receiving support. If the dependent's income is below a certain threshold – in this case, under $5,000 – it supports the argument for Ellen to claim the medical expenses. This threshold is often related to the concepts of dependency and whether the individual qualifies as a dependent based on their income.

Since Ellen provided half of her mother's support and her mother’s income falls below the threshold, she meets the eligibility requirements for claiming her mother’s medical expenses. Therefore, this choice aligns with the IRS guidelines related to the claim of such expenses.