Expenses for the assisted living facility are deductible if your mother qualifies as “chronically ill”. This refers to those who are unable to perform two or more “Activities of Daily Living” (eating, transferring, bathing, dressing and continence) without assistance, or who need constant supervision because of a “severe cognitive impairment” such as Alzheimer’s disease or related dementia. Your mother must have been certified within the previous 12 months as “chronically ill” by a licensed health care practitioner. The personal care services must be provided pursuant to a plan of care prescribed by a licensed health care practitioner.
The assisted living expenses can be deducted as a medical expense on Schedule A as an itemized deduction, but only if your mother itemizes. In order to take the deduction, unreimbursed medical expenses must exceed 7.5% of adjusted gross income (AGI). Only the medical expenses that exceed 7.5% of AGI are deductible.
You do not have to provide any documentation with the tax return, but you do need to have it.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
