Incontinence supplies - Do they count when they are required for care in an assisted living facility?

[Phillip1 · Accepted solution]

Yes.

The definition for medical expenses include supplies that are required because of the effects of a disease. See IRS Publication 502:

What Are Medical Expenses?

Medical expenses are the costs of diagnosis, cure, mitigation, treatment, or prevention of disease, and the costs for treatments affecting any part or function of the body. These expenses include payments for legal medical services rendered by physicians, surgeons, dentists, and other medical practitioners. They include the costs of equipment, supplies, and diagnostic devices needed for these purposes.

Diaper Service

You can't include in medical expenses the amount you pay for diapers or diaper services, unless they are needed to relieve the effects of a particular disease.