February 23, 1996
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.