My wife recently entered a long term care facility. She meets the qualifications for 100% deductibility from IRS Pub 502, including doctors certification.. My question deals with set up of her room cost deductibility. The Memory Care unit had zero furniture., requiring the resident to supply everything. (Bed, dresser, night able, TV, recliner, ect.) They had a list of recommended furnishing's, but they supply nothing. Is the expense of purchasing and moving the required furniture deductible? Pub 502 talks about capital expenses, but deals with home improvements and whether they increase the value of the home. We had to buy almost all furniture required, as we had nothing at home that was suitable to meet the "recommendations" of the facility. Thoughts??
