in Events
406028
You'll need to sign in or create an account to connect with an expert.
The determination that Assisted Living is for medical purposes is governed by the following rules. Note the two-pronged test, that the individual must be chronically ill and that care is provided pursuant to a plan of care prescribed by a licensed health care practitioner. Assisted living arrangements not meeting both elements of this test would be non-deductible.
The following is taken from IRS Pub. 502 Medical and Dental Expenses.
"Qualified Long-Term Care Services
Qualified long-term care services are necessary diagnostic, preventive, therapeutic, curing, treating, mitigating, rehabilitative services, and maintenance and personal care services (defined later) that are:
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.
1. 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.
2. He or she requires substantial supervision to be protected from threats to health and safety due to severe cognitive impairment.
Maintenance and personal care services. Maintenance or personal care services is care which has as its primary purpose the providing of a chronically ill individual with needed assistance with his or her disabilities (including protection from threats to health and safety due to severe cognitive impairment)."
Still have questions?
Questions are answered within a few hours on average.
Post a Question*Must create login to post
Ask questions and learn more about your taxes and finances.
Raph
Community Manager
in Events
thothschild
New Member
dnlprz17
New Member
kailynfaith0
New Member
howel143
New Member