On Nov 3, 1:33*pm, prucker <pjr...[at]gmail.com> wrote:
- quote -

If the dad were considered to be a resident alien (which is possible
even if he domiciled in Panama), then he meets the "citizenship" test
to be claimed as a dependent. If the dad were not a resident alien for
U.S. tax purposes, then the dependency exemption is lost.

--
<< ------------------------------------------------------- > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting posts > << to this newsgroup as well as our anti-spamming policy > << are at www.asktax.org. > << Copyright (2007) - All rights reserved. > << ------------------------------------------------------- >

I have a client who paid about $ 100K in medical expenses this year
for his Dad who at one time was a resident of the US, so he has a
social security number, but at the time of the medical expenses and
his eventual death was a citizen of Panama. Is there any possibility
of my client qualifying to claim his father as a dependent and
therefore qualifying to claim the medical expenses? Thank you.

========================================= MODERATOR'S COMMENT:
In the year of the medical services or year of payment for the
services, the faher would have had to be a US citizen or resident or
resident of Canada or Mexico. See http://www.irs.gov/pub/irs-pdf/p502.pdf
page 3, bottom of right column.

--
<< ------------------------------------------------------- > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting posts > << to this newsgroup as well as our anti-spamming policy > << are at www.asktax.org. > << Copyright (2007) - All rights reserved. > << ------------------------------------------------------- >