Can a 90 year old widow in memory care unit of assisted living deduct care expenses from taxable income

[Glekou24]

For all of 2023 and 2024 Mom has been in a wheelchair and lived in the memory care unit of a local assisted living facility. I am POA for all things and I draw down her savings to pay ~$20K/month, at least half of which is care expenses, which are documented in the facility's care plan. I imagine her care charges are deductible, but I'm not sure
1) where within TurboTax I can make the deductions, and 
2) what documentation I need to include with her Federal Tax filing.
Thank you for your assistance.

Sincerely,
Glekou

[Glekou24]

Mom has medicare part B but no other insurance coverage. She's also been take to hospital via ambulance a couple times in the past year with 3 or 4 day stays.

Thanks. 

Glekou

[DavidD66 · Accepted solution]

Expenses for the assisted living facility are deductible if your mother qualifies as “chronically ill”.  This refers to those who are unable to perform two or more “Activities of Daily Living” (eating, transferring, bathing, dressing and continence) without assistance, or who need constant supervision because of a “severe cognitive impairment” such as Alzheimer’s disease or related dementia. Your mother must have been certified within the previous 12 months as “chronically ill” by a licensed health care practitioner.  The personal care services must be provided pursuant to a plan of care prescribed by a licensed health care practitioner.

The assisted living expenses can be deducted as a medical expense on Schedule A as an itemized deduction, but only if your mother itemizes.  In order to take the deduction, unreimbursed medical expenses must exceed 7.5% of adjusted gross income (AGI). Only the medical expenses that exceed 7.5% of AGI are deductible.  

You do not have to provide any documentation with the tax return, but you do need to have it.