My Mom's expenses and the provider are qualified under her Long-Term Care Insurance. The live-in caregiver is not an RN or CNA - she provides daily help with bathing, dressing, medications, and meals as well as help with laundry and general household care. My Mom definitely falls under needing care for protection from threats to health and safety due to cognitive impairment - she has Alzheimer's.
Also, expenses are paid for the entire month in advance. In which tax year should the January 2021 payment be deducted if the check was written and cleared before 12/31/2020?
