Let me see here... it could only be on the CPA form I found... I know they were being very legalistically specific to attempt to avoid any potential issues.
Pub 502, definition of "chronically ill individual"
Chronically ill individual.
An individual is chronically ill if, within the previous 12 months, a licensed health care practitioner has certified that the individual meets either of the following descriptions.
He or she is unable to perform at least two activities of daily living without substantial assistance from another individual for at least 90 days, due to a loss of functional capacity. Activities of daily living are eating, toileting, transferring, bathing, dressing, and continence.
He or she requires substantial supervision to be protected from threats to health and safety due to severe cognitive impairment.
It's the "within the previous 12 months" that got me worried.
I know his statement will state that the condition existed and the care was necessary in 2017. Thing is it's going to be dated 2018...
