The editor of The Kiplinger Tax Letter responds to readers asking about deductions and credits related to caring for an elderly parent, highlighting the possibility of tax breaks for caregivers.
Question: I care for my elderly mother. Can I claim her as a dependent on my tax return?
Answer: You have to meet two rules: You must provide over half of her support, and your mom’s gross income from taxable sources can’t exceed $5,300 for 2026. If she receives Social Security benefits, only the taxable portion of the benefits is included for this purpose. Your mom does not need to live with you for you to be able to claim her as a dependent.
If you meet the tests, you can claim the $500 Credit for Other Dependents on your 2026 Form 1040. The credit begins to phase out when your adjusted gross income exceeds $200,000 ($400,000 for those married filing jointly).
Question: I work and also take care of my elderly father. I pay for his care when I am at work. Can I take the dependent-care tax credit for him?
Answer: The rules to claim the Child and Dependent Care tax credit for an elderly parent are a bit more stringent than the rules for claiming the parent as a dependent. The $5,300 income test doesn’t apply, but the parent needs to have lived with you for at least six months during the year and be unable to care for themselves.
You must also meet some other rules in determining tax breaks for caregivers. For example, expenses for the care must be incurred so you can work, and you must report the provider’s tax identification number on IRS Form 2441.
If your dad qualifies as a dependent for this purpose, you can claim a maximum dependent care credit of $1,500 for him on your 2026 Form 1040, depending on the amount of your income.
Question: My dad is 85 years old and has lots of medical issues. He doesn’t live with me, but I pay all of his doctor bills and other out-of-pocket costs that Medicare doesn’t cover. Can I deduct those medical expenses if I itemize on my tax return?
Answer: Taxpayers who itemize on Schedule A can deduct qualifying medical expenses to the extent that the total amount exceeds 7.5% of AGI. You can claim medical expenses that are not reimbursed by insurance for yourself, your spouse and your dependents. If your dad qualifies as your dependent, then you can deduct his eligible medical expenses that you pay for, subject to the 7.5%-of-AGI rule.
To qualify as a medical-expense deduction, the expense must be incurred primarily to alleviate or prevent a physical or mental disability or illness.
The broad list of eligible expenses includes out-of-pocket payments for medical services rendered by doctors, dentists, optometrists and other medical practitioners; mental health services; health insurance premiums (including Medicare Parts B and D); annual physicals; prescription drugs and insulin (but not over-the-counter drugs); hearing aids; transportation to and from the doctor’s office; the unreimbursed costs of long-term care; and many home improvements to accommodate a disability or illness.
Question: I live in New Jersey, and my mom, who has dementia, lives in Brooklyn. She has Medicare and Medicaid; however, I help out with her medical costs whenever I can and drive her to the doctor’s office. Can I deduct the cost of taking my mom to all of her medical appointments?
Answer: If your mom qualifies as your dependent and you itemize on your tax return, then you should be able to deduct as medical expenses the cost of transporting her to her appointments and various other medical costs that you pay. (Remember: These expenses are deductible only to the extent that total medical expenses exceed 7.5% of AGI.)
You can use the IRS’ standard mileage rates to deduct driving expenses. For 2026, the rate is 20.5 cents per mile. You would be able to deduct the mileage from your mom’s place to her doctor’s appointments. Don’t count the mileage from your home to your mom’s home and vice versa.
Joy Taylor is the editor of The Kiplinger Tax Letter. For more on this and similar money topics, visit Kiplinger.com.
©2026 The Kiplinger Washington Editors, Inc. Distributed by Tribune Content Agency, LLC.
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