There is more here.
@xmasbaby0
@meljr7391
In general, it is true that only medical expenses are deductible. Medical expenses include nursing care, and nursing care does not have to be provided by a nurse but be the kinds of services nurses usually provide, such as assistance with bathing, dressing, taking medications, and so on. Room, board, laundry services, and so on, are not deductible medical expenses. The facility should provide a breakdown.
However,
The entire cost of assisted living can be a deductible medical expense if the care meets the following three tests:
- The patient is permanently and totally disabled, or the patient has a cognitive impairment that would make them a danger to themselves or others if left alone.
- The patient needs assistance with 2 or more activities of daily living (ADLs). ADLs are bathing, dressing, toileting, managing incontinence, eating, and transferring (getting in and out of bed or a chair).
- Care is provided according to a written care plan that is developed by a qualified professional and reviewed at least once a year.
Care that might not be fully deductible for 2025, might be deductible for 2026 if you get a written care plan. It depends on the level of care the patient needs. (My mom was in assisted living for dementia but could still complete all 6 ADLs on her own, at least most of the time. It depends on the patient.)
