As long as your mother-in-law is listed as your dependent on your tax return, you would enter the expenses for the assisted living facility in the Medical Expenses section of your return. As you go through that section, there is a place to enter medical facility fees. You could use this section or simply enter your own description and amount at the end of the medical expense screens. The section is broken up into categories for simplicity, but the total amount is used on your tax return.
Because of her chronic illness, you are correct that you would include the medical and lodging expenses.
If you are also receiving payments from a Long Term Care contract, those are reported in a different section of your return. Since you did not mention it, I am assuming that this is not the case in your situation.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
