Tax Queries

Members of the Maryland Association of Certified Public Accountants are answering readers' tax questions through April 15.Q: I put my aunt into a nursing home. Can I deduct that as a medical expense and what proof do I need?A: You can deduct medical expenses for yourself, your spouse and your dependents. If you can claim your aunt as a dependent, you can deduct her medical expenses paid by you. The !c documentation required would be receipts and cancled checks and proof you meet all five dependency tests (1. Relationship, 2. Gross Income Test, 3. Support Test, 4. Citizenship or Residence Test and 5. Joint Return Test.

ANNAPOLIS -- With one of his opponents raising questions about his Maryland residency and payment of state income taxes, Republican Senate candidate William E. Brock gathered more than 1,000 of the party faithful at his Annapolis waterfront estate yesterday for a unity rally and picnic.Two of his opponents in the September primary, C. Ronald Franks and Ross Z. Pierpont, joined Mr. Brock, three Republican gubernatorial candidates and dozens of aspirants for local office at the three-hour affair.