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12-30-2016 02:01 PM
Hi. If a person has Alzheimers and is living in a Assisted Living facility, what portions are they allowed to claim for medical expenses ? They pay for the room, they also pay additional amounts for the following:
1 - daily care that is identified as an add-on due to the level of care they require
2 - Incontinence fees
3 - disbursement of medicines
12-30-2016 02:48 PM
Welcome to the community.
So the medically necessary expenses & fees such as daily care and medications are deductible without question.
We do need to look a little more closely at the cost of this person being in the assisted living facility though because that has special rules. Generally the cost of living in such a facility is not deductible. However, if the patient is chronically ill and certain requirements are met then the cost of living in the facility (room & board) is considered medically necessary and can be deducted under the medical expenses deduction on Schedule A.
The requirements for deducting the cost of living in an assisted care facility include that (1) the person is chronically ill, and (2) care is provided based on a plan put together by a licensed health care provider. Chronically ill is defined for this purpose as:
"A doctor or nurse has certified that the resident either (1) cannot perform at least two activities of daily living, such as eating, toileting, transferring, bath, dressing, or continence; or (2) requires supervision due to a cognitive impairment (such as Alzheimer's disease or another form of dementia)."
So an Alzheimer's patient no doubt qualifies to dedut his or her cost of living the facility. Therefore, as long as all of the above requirments are met all of this person's expenses that you asked about are deductible.
I hope this helps you out.
Senior Tax Advisor (Tampa, FL)
03-06-2018 04:33 PM - edited 03-06-2018 04:33 PM
I'd list them under Medical an Dental expenses in the Other Eligible Expenses box. If it asks for an explanation/description, I'd list it as "Medically-necessary nursing home care" or "Medically-necessary _(facility type)_____care"