My Father-in-Law is 95 years old and chronically ill with Dementia. He resides out of need at a Memory Care Facility. I am claiming him as my wife's and my dependent on our married filing jointly tax return this year as we provide more than 50% of his support and he has no other income except Social Security. My Father-in-Law has a documented care plan from the Memory Care Facility Nurse based on his Doctor's diagnosis of dementia and his inability to provide basic care for himself (eating, dressing, bathing, continence, mobility, etc) and thus is deemed chronically ill. Can I include the cost of his care, including room and board as a medical expense on Schedule A? I am aware of the 7.5% AGI threshold. Reading IRS Publication 502, it seems so, but there are other articles out there that still have me questioning my thought process.
Thank you all in advance for any insight you can provide.
