Yes, if your parent was your dependent either at the time the medical services were provided or at the time you paid the expenses, you may claim a deduction for the portion of their expenses that you paid. You can include medical expenses you paid for an individual that would have been your dependent except that:
- He or she received gross income of $4,050 or more in 2017,
- He or she filed a joint return for the year, or
- You, or your spouse if filing jointly, are properly claimed as a dependent on someone else's return.
Deduct the medical expenses on Schedule A (Form 1040), Itemized Deductions. Reduce the total of all allowable medical expenses by 7.5% of your adjusted gross income.