Mom is in AL, not categorized as "chronically ill"; not allowed to take her own meds; they have to be given to her. Can I deduct all of her AL expenses, rent + care?

[CATriGal]

My Mom is in Assisted Living (AL) here in CA, near where I live. She has to live in this type of facility due to medical reasons and per Dr. orders. She is not allowed to take her meds on her own; they have to be administered and given to her several times a day. She is not categorized as "chronically ill" per se (according to the IRS Pub); although she has had a bout of Breast Cancer.

The question is can I/she deduct all of her AL expenses, rent + care (Medication Management) on her Schedule A as Medical Expenses? I don't see this scenario describe in the IRS Pub nor have I found this answer on the Internet. It appears the answer is 'yes'; although I'm not sure. Maybe I/she can only deduct the care services, Medication Management? Please advise. Thank you!

[Vanessa]

Are you paying the expenses?  Are you claiming her as a dependent?

[CATriGal]

No, I myself, her daughter, are not paying the Assisted Living expenses. Her pension covers her living expenses. And no, I am not claiming her as a dependent; as I'm not supporting her in any manner. It's all her own money.

[Vanessa]

Why is she not chronically ill if she is there for medical reasons and per Dr. Orders?

[CATriGal]

According to the IRS Pub, "chronically ill" is defined as:

A chronically ill individual is someone who has been certified (at least annually) by a licensed health care practitioner as:

1. Being unable to perform, without substantial assistance from another individual, at least two daily living activities (eating, toileting, transferring, bathing, dressing, and continence) for at least 90 days due to a loss of functional capacity;
 
2. Requiring substantial supervision to protect the individual from threats to health and safety due to severe cognitive impairment.

#1 does not apply (she can do everything listed on her own) and #2 is a maybe.

She is not classified as "severe" cognitive impairment; I think she's listed as "mild". Her Doctors don't want her taking and administering her own meds; because she almost OD in June of 2013 and nearly died. She's not capable of administering her own meds; no one trusts her to do it right. She doesn't necessarily follow the instructions correctly nor properly. She'll take them when she wants too and feels she needs too; vs. on a strict schedule, regimen.

This is what I'm struggling with ...

[CATriGal]

Right; exactly! I tend to agree with you. It seems like the right thing to do; better to be "safe than sorry"; now that Trump has passed a Tax Bill. It seems there may be more "scrutiny" on this item than in years past. Thanks for the help! Truly appreciated ...

[Vanessa · Accepted solution]

You are on the line with this one. An argument could be made either way but since her medical records are listing her as only mild and you are stating she takes them when she feels the need to or wants to, could easily indicate that she has the ability to and only would require minor medical supervision as she is simply non-compliant, meaning she does not meet the definition of chronically ill just as you previously stated.  The safe route is to ONLY include the cost of her prescription meds and other actual medical items which would be deductible even if she was not in a facility.