@robriegel18
I obviously can’t vouch for the truth of your statements, but it does sound to me as though your father’s aides before he was placed in the memory care unit were performing nursing duties and would be fully deductible as medical expenses. And if the memory care unit requires a written plan, and your father requires assistance with two or more ADLs as stated, then the entire cost of the memory care unit would also be a deductible medical expense. If your tax return was audited, you might be asked to furnish a copy of the care written care plan, so you might think about asking to see it now, or you might ensure that you would be allowed to see it if needed. You might need to be designated your parent‘s medical proxy in order to get access to their medical records under HIPPA. (You could have your mother execute a durable power of attorney for you as well, but it is too late for your father to execute a POA unless he previously executed one when he was competent.)
