Simple Trust - Paying medical expenses for beneficiary

[nichjeff]

I have a simple trust reporting a majority of income (interest and dividends) and it's passed onto the 100% beneficiary. If the trust pays for all medical costs for the beneficiary, can this medical cost be passed onto the beneficiary as a tax deduction to be used on their Schedule A (assuming the costs exceed the 7.5% AGI)? Or does the money have to be passed to the beneficiary's personal checking account to then be paid out for the medical costs to then qualify for the personal tax deduction? Please point to an IRS code section.

[sjrcpa]

Covered here

https://proconnect.intuit.com/community/tax-talk/discussion/medical-paid-by-a-trust/00/92145

[qbteachmt]

@sjrcpa 

The topic you referenced is where this person started, but since it is a two years old, and perhaps not the same details, I recommended @nichjeff start their own topic with their specific details and the trust type, too.

The request is for a cite, as well.

[sjrcpa]

There is not going to be an IRC Section that covers this.

A distribution to or for the beneficiary is treated the same. Medical, or any, expenses paid by the trust for a beneficiary  are deemed distributions to the beneficiary.