admsquid
New Member

Chronically ill individual: can you define what the IRS looks for with regard to a doctor's certification of chronic illness, and a doctor's plan of care?

My mother, diagnosed with alzheimer's and dementia, went into assisted living in April of 2017.  I was unaware of the Doctor's cert / care plan requirement at that time.  At this time, I can get 2 things: 1. a statement signed by her doctor now, in 2018, that she met these conditions in 2017, and 2. Doctor's personal notes dated April 2017 (the month she went into care), which diagnose her with alzheimer's and dementia.  I do not believe these personal notes state anything additional to the diagnosis, such as "needs supervised care", etc.  Is this adequate?  I've found "certification forms" online but they are not official IRS forms, they were drawn up by an accounting firm as their means of compliance.  I don't believe there actually is an official IRS form, or at least I can't find it.