Decedents The survivor or personal representative of a decedent can choose totreat certain expenses paid by the decedent's estate for thedecedent's medical care as paid by the decedent at the time themedical services were provided. The expenses must be paid within theone-year period beginning with the day after the date of death. If youare the survivor or personal representative making this choice, youmust attach a statement to the decedent's Form 1040 (or the decedent'samended return, Form 1040X) saying that the expenses have not been andwill not be claimed on the estate tax return. What if the decedent's return had been filed and the medicalexpenses were not included?luxury hotels DresdenForm 1040X can be filed for the year or years the expenses aretreated as paid, unless the period for filing an amended return forthat year has passed. Generally, an amended return must be filedwithin 3 years of the date the original return was filed, or within 2years from the time the tax was paid, whichever date is later. Example.John properly filed last year's income tax return. He died thisyear with unpaid medical expenses of $1,500 from last year and $2,000from this year. His executor will pay the expenses in January of nextyear. The executor can file an amended return for last year claimingthe $1,500 medical expenses. The $2,000 of medical expenses from thisyear can be included on this year's return, which will be thedecedent's final return. What if you pay medical expenses of a deceased spouse ordependent?hotel rooms HagueIf you paid medical expenses for your deceased spouse or dependent,include them as medical expenses on your Form 1040 in the year paid,whether they are paid before or after the decedent's death. Theexpenses can be included if the person was your spouse or dependenteither at the time the medical services were provided or at the timeyou paid the expenses.