Mom has retirement income over $5500. She is a resident at Marion Manor. Her Genworth LTC benefits ( required 2 ADL for benefits) have been depleted after about 3 years.

[samoroy]

Mom has retirement income over $5500. She is a resident at Marion Manor. Her Genworth LTC benefits ( required 2 ADL for benefits) have been depleted after about 3 years. Now we are paying for her LTC out of pocket. I am thinking that under the Health Insurance Portability and Accountability Act of 1996 definitions, she requires by prescription 2 activities of daily living, that her expenses paid by her (deduction for her) and the rest by me would be deductible for me.

[Fern · Accepted solution]

You can deduct your parent's medical expenses even if she does not meet the income requirement to be claimed as your dependent as long as you provide more that half of their support.

You should also consider if you can claim your mother as a dependent. Her income cannot be more than $4,050, but generally social security is not included in that calculation.