Can you claim your mother's medical expenses when you provide half of her support in 2022?

Can Ellen claim her mom’s medical expenses? A real-world example from Intuit Academy tax topics helps bring the rule to life.

Let’s set the scene

In 2022, Ellen gave half of her mother’s support. She paid for housing, groceries, and yes—medical bills. The question that follows is a classic one: can Ellen claim her mother’s medical expenses on her own tax return? The short answer from the official view is: Yes, but only under a specific income condition. If her mother’s total income is under $5,000, Ellen may be able to claim those medical expenses. If the mother earns more, it changes the game. This is where the “support test” and the income test come into play.

Here’s the thing about the core rule: the support test

The key idea is simple: to claim medical expenses for someone else, you typically have to show that you provided more than half of that person’s total support during the year. Think of support as the whole bundle that keeps someone alive and well—housing, food, clothing, medical care, transportation to work or doctor visits, and any other essentials.

• More than half of total support means you’re the main contributor.

• The person you’re supporting must be your qualifying relative (or a dependent in certain other scenarios) and meet the income test.

• The medical expenses you’re claiming must be eligible medical expenses.

In Ellen’s scenario, she did provide half of her mother’s support. The question then shifts to an income threshold for the dependent. Here’s how that matters.

The income test: why the $5,000 figure matters in this example

The scenario points out a specific threshold: if the dependent’s income is below a certain level—here, under $5,000—this supports Ellen’s ability to claim the medical expenses. The exact dollar amount can vary with tax years and rules, but the spirit is clear: when the dependent’s own income is low, the caregiver’s claim to medical costs is stronger under the rules that govern dependents and deductions.

Why this threshold is important

• It reinforces the idea that the dependent should not largely be self-supporting.

• It aligns with the broader dependency rules: many dependents are lower-income relatives who rely on others for support.

• It helps determine whether the dependent qualifies under the “support test” in conjunction with the income test.

Putting the pieces together: why option A is the correct choice

The multiple-choice setup you shared is a neat micro-case study. The right answer—Yes, if total income is under $5,000—reflects the key idea: Ellen provided more than half of her mother’s support, and the mother’s income sits below the specified threshold. That combination checks the right boxes for allowing Ellen to claim the medical expenses.

• A. Yes, if total income is under $5,000 — Correct, given the scenario and the stated threshold.

• B. No, because her mother earned $5,500 — Not correct here. It’s the threshold condition, not just any income amount, that matters.

• C. Yes, regardless of income — Not correct. The income test is part of the eligibility.

• D. No, she must file separately — Not correct. The question isn’t about filing status; it’s about eligibility to claim medical expenses for a dependent.

How this works in practice (without the jargon overload)

If you’re faced with a real-life version of this situation, here are practical steps you can take:

• Confirm who counts as a dependent for medical expense purposes. In many cases, a qualifying relative is eligible if you provide more than half of their support and they meet income limitations.

• Tally total support for the year. Include housing, food, utilities, medical care paid in cash, transportation, and any other earnestly required needs.

• Compare your share of support to the dependent’s total support. If you provide more than half, you’re in the running to claim their medical costs.

• Check the dependent’s gross income. If it’s below the threshold (in the example, under $5,000), that strengthens your case under the rule set.

• Keep receipts and documents. Medical expenses are deductible only if you itemize, and you’ll want every relevant receipt and bill to back up your claim.

A note on the mechanics: how the deduction actually shows up

In the tax return, medical deductions for dependents generally appear on Schedule A if you itemize deductions. The rules aren’t about giving you a “free pass” to deduct everything; they’re about whether a dependent’s medical bills can be included in your itemized total if the dependency and support tests line up. It’s a good reminder to gather all receipts early and keep them organized.

A small digression you’ll appreciate (and it’s okay to wander a moment)

When families juggle bills, the emotional side is real. Medical costs can feel like a weight that shifts with every new bill. The tax code isn’t just numbers; it’s a set of tools designed to recognize these everyday realities. If you ever feel overwhelmed by the math, step back and map out a simple picture: who contributes what, and who benefits most from your support. The numbers tend to fall into place when you see the human story behind them. That blend of care and calculation is what this topic is really about.

More than rules: the broader context you’ll see on Intuit Academy topics

You’ll notice that the dependents-and-medical-expenses area sits at the intersection of several core concepts:

• Dependency tests: qualifying child versus qualifying relative.

• Support tests: what it means to provide more than half of someone’s support.

• Income thresholds for dependents: how a dependent’s own earnings influence your eligibility to claim costs.

• Itemized deductions versus standard deduction: a reminder that you generally claim medical expenses on Schedule A if you itemize.

These are not isolated ideas. They’re a cohesive set of rules that help taxpayers make sense of real-life family budgeting and health costs. As you work through these concepts, you’ll start to see patterns—patterns that show up again and again in real returns, not just in mock questions.

How to remember this in everyday life

• Think of “support” as the shared responsibility for someone’s basic needs. If you’re the primary provider, you’re more likely to be able to claim certain expenses.

• When a dependent’s income is very low, you’re more likely to meet the dependent-related rules that allow you to claim their costs.

• Keep it simple: track who pays for what. A quick monthly snapshot of expenses and who covered them can be the difference between a claim and no claim.

Helpful resources you can turn to

• IRS Publication 502: Medical and Dental Expenses — a thorough guide to which expenses qualify and how to report them.

• IRS Publication 501: Dependents, Deductions, and Filing Information — clarifies who qualifies as a dependent and how the support test works.

• IRS forms and instructions: If you’re itemizing, Schedule A instructions walk you through medical expenses and other deductions.

A gentle reminder: tax rules aren’t one-size-fits-all

Everyone’s financial picture is a bit different. The scenario you asked about is a great example of how a single number—the $5,000 income threshold—can tilt the outcome. In other years, the thresholds shift, and other rules may apply. That’s part of the texture of tax season: a mix of fixed rules and year-to-year nuance.

Wrapping it up: the key takeaway

To recap clearly: Ellen can claim her mother’s medical expenses if she provided more than half of her mother’s total support and the mother’s income is under the threshold (in this case, under $5,000). The heart of the answer is the support test, paired with the dependent’s income condition. When those two elements line up, the door opens to include the medical expenses on Ellen’s return.

If you’re curious to see similar scenarios in action, keep exploring the material at Intuit Academy’s level-1 topics on dependents and medical expenses. The more you practice parsing these relationships, the more natural the process will feel when real-life numbers show up on your screen. And who knows—your future self might appreciate a tidy set of receipts and a clear map of who contributed what, when it mattered most.