Can I claim medical expenses supporting a parent outside the US?

This answer was provided by Mark Misselbeck, Levine Katz Nannis & Solomon PC, Needham.

Q: Can I claim medical expenses I paid outside of the United States in support of a parent? - Nadia, Boston

A: If the parent is a dependent of yours and the medical expenses were paid while they were traveling outside of the US, then they would be deductible medical expenses. Please review the five tests for dependency (support; relationship; citizenship [or residency]; gross income; and joint return ). If your parent is not a US citizen or resident, who resides in a foreign country and you are paying their medical expenses, the expenses will not qualify for a deduction on your tax return.