According to 26 USCS § 213, the medical expenses that are paid from a decedent’s estate will be deducted from the income tax return if the following conditions are satisfied. They are:
- such expenses are paid within a period of one year from the date of the decedent’s death;
- such expenses are not deducted for federal tax purposes; and
- such expenses are paid for the expenses incurred for medical care extended to a decedent.
If all these conditions are satisfied then it will be presumed that the medical expenses were paid on the date when the expense was incurred. If such expenses are deductible for estate tax, then a statement must be filed along with the income tax return. Such a statement must show that the medical expenses have not been taken for estate tax purposes. The statement must also contain particulars regarding the waiver of the estate tax.
However, medical expenses incurred for the decedent and the medical expenses for a deceased spouse or dependent will be deducted from the income tax return of the year in which such expenses were paid.