Assisted living expenses can potentially qualify as medical expenses on your mom's tax return if they meet certain requirements. Medical expenses have to exceed 7.5% of her adjusted gross income and she has to itemize her deductions.
Assisted living expenses related to long-term care can qualify as medical expenses. Qualified long-term care includes helping with "daily living activities" services such as bathing, eating, continence, getting dressed, etc. To be deductible, a medical professional will have needed to certify that your mother can't perform at least two of the daily living activities without assistance or needs substantial supervision due to severe cognitive impairment and the services have to be provided according to a prescribed plan of care.
Given the significant cost of your mother staying in the assisted living facility, it's definitely worth looking into the services being provided to determine if they qualify for a medical expense deduction.
