My Mom lives in an Assisted Living facility in their Memory Care Unit and has a small portion of SSA money to contribute to her monthly rent at this facility. I pay the balance. She still owns a home, but it is vacant now. Her only income is her Social Security check, but his doesn't come close to covering her Memory Care Unit expenses. I pay her rent balance at this facility and the taxes and utilities on her existing home. Can I deduct her Senior Living Facility expenses as a medical deduction on my taxes and can I claim her as a dependent on my tax return?
