Dad (89) is in assisted living. He has Type 2 diabetes & vascular dementia. A home health nurse comes in 3x's a day to supervise him testing his blood sugar & then administering an appropriate dose of insulin. She also supervises him taking his meds. He wouldn't remember to do any of this without supervision. He still bathes & dresses on his own. He cannot cook for himself (he wouldn't remember to do it), or clean. He cannot take himself to any appointments as he cannot drive. Under IRS rules, would he be able to deduct all of the assisted living expenses including rent & food?
