8552 / Can a decedent’s medical expenses that are paid out of the estate be deducted?

Medical expenses of a decedent paid out of the estate within one year from the date of death are considered paid by the decedent at the time the expenses were incurred.¹ A decedent’s medical expenses cannot be taken as an income tax deduction unless a statement is filed waiving the right to deduct them for estate tax purposes. Amounts that are not deductible under IRC Section 213 may not be treated as deductible medical expenses for estate tax purposes. Thus, expenses that do not exceed the 7.5 percent floor are not deductible.²

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1. IRC § 213(c).

2. Rev. Rul. 77-357, 1977-2 CB 328.