Yes, your father can sign tax returns for your mother if she is no longer able to do it herself.
He will need a power of attorney (Form 2848). He can complete the tax return, but cannot e-file. Print and file by mail, sign your mother's name then "poa" and his name, and attach a copy of the POA to the return when he mails it.
It is not necessary to have a "health care professional" on duty to qualify the costs of a nursing home as a medical expense.
- Assisted living expenses are deductible when a doctor has certified that a patient cannot care for themself. They are unable to perform two or more activities of daily living such as eating, toileting, transferring, bath, dressing, or continence.
- Or they require supervision due to a cognitive impairment (such as Alzheimer's disease or another form of dementia).
- In order to qualify for the deduction, there must be a plan of care prepared that lists all of the services that the resident will receive. The assisted living facility should provide the resident with a statement showing what part of their fees is for medical costs."
