@joe pilot wrote:
Hal Al
So just to clarify, I would be unable to claim him as a dependent but I could deduct his Assistant Living expenses that I pay. Would I just add these medical expenses to my Schedule A Medical deductions or is there a separate method to account for his expenses ?
Thank You in advanced for your help
Joe
"Assisted living expenses" -- not necessarily deductible as medical expenses.
Normally, you can only deduct expenses that are for actual medical or nursing care. They do not have to be provided by a doctor or nurse but must be in the nature of services normally provided by doctors and nurses. Such as, administering medication, assistance with eating, bathing, toileting, and so on. Other non-medical services (housekeeping, laundry) are not deductible, and you must allocate the expenses and only deduct the nursing or medical expenses.
Special rule:
You can count all the assisted living expenses as medical expenses if the patient meets the following tests:
1. The patient has a chronic illness, including cognitive impairment, and requires assistance with 2 or more activities of daily living. Activities of daily living are eating, bathing, dressing, transferring, using the toilet, and managing continence or incontinence.
2. The assisted living facility provides care services according to a written care plan developed by a qualified professional that is reviewed and updated at least annually. Most facilities will have a social worker or nurse on site who can develop a written care plan for your family member that will make their expenses an allowable deduction.
