My Dad had to move to a senior living facility. He paid both a mortgage all year and his monthly rent at the facility. Can he have both on his taxes?

[ColeenD3]

Yes, and maybe. His mortgage is deductible no matter where he lives. His facility expense may be a medical deduction.

Yes, in certain instances nursing home expenses are deductible medical expenses.

• If you, your spouse, or your dependent is in a nursing home primarily for medical care, then the entire nursing home cost (including meals and lodging) is deductible as a medical expense.
• If that individual is in a home primarily for non-medical reasons, then only the cost of the actual medical care is deductible as a medical expense, not the cost of the meals and lodging.

To determine if your father qualifies as your dependent for this purpose, refer to Whose Medical Expenses Can You Include and Nursing Home in Publication 502, Medical and Dental Expenses.

Nursing homes