Miller’s mother incurred unreimbursed medical expenses during the year totaling $4,200. Because she was unable to pay these medical expenses herself, Miller paid them on her behalf in 2013. Miller cannot claim the mother as a dependent solely because her gross income is $10,000.
What amount mother’s medical expenses paid by Miller during the year would be reportable on Schedule A as itemized deduction, disregard AGI limitations. こちらでございます