@Opus 17 wrote:
@flaniganm wrote:
what does the term "personal" mean? This is for a 91 year old who needs the assisted living facility due to her age and Parkinsons - related physical limitations. Rent for the AL facility is 2 - 3 times higher than a comparable apartment in the same area.
If a person is in assisted living, only nursing services are deductible. Nursing services don't have to be provided by a nurse, but they have to be the kind of services that nurses perform (like dispensing medication, assistance with dressing, eating, toileting, and so on). The facility would have to provide a breakdown for you. Costs for room and board, laundry, and other things are not deductible. The question is not, "what is a personal expense", the question is, "what is a nursing expense?"
I should also point out that once a patient steps up to a nursing home, the entire cost is deductible as long as they are in the nursing home mainly for medical care. A nursing home is a higher level of care than assisted living.
