A deduction can be claimed for medical expenses paid for any person who was a dependent either at the time the medical services were provided or at the time the expenses were paid. 
For this purpose a parent may qualify as a “dependent” if the following 2 tests are met:  
  1. Your parent was a U.S. citizen or resident, or a resident of Canada or Mexico for some part of the calendar year in which your tax year began, and  
  2. You provided over one-half of your parent’s total support for the calendar year.