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Long Term Care deductions

rolanddawson2500 — Tue, 15 Feb 2022 13:16:52 GMT

My wife recently entered a long term care facility. She meets the qualifications for 100% deductibility from IRS Pub 502, including doctors certification.. My question deals with set up of her room cost deductibility. The Memory Care unit had zero furniture., requiring the resident to supply everything. (Bed, dresser, night able, TV, recliner, ect.) They had a list of recommended furnishing's, but they supply nothing. Is the expense of purchasing and moving the required furniture deductible? Pub 502 talks about capital expenses, but deals with home improvements and whether they increase the value of the home. We had to buy almost all furniture required, as we had nothing at home that was suitable to meet the "recommendations" of the facility. Thoughts??

Re: Long Term Care deductions

AnnetteB6 — Tue, 15 Feb 2022 13:55:39 GMT

There does not seem to be a resource that would justify claiming the furniture you had to purchase as a qualified medical expense.

Unless some of the items were considered to be medical equipment that is required for the care of your wife, the furniture would be considered to be a personal use item and would not be deductible.

The following excerpt from IRS Publication 502, Medical and Dental Expenses explains when a personal use item may be deductible:

Personal Use Items

You can't include in medical expenses the cost of an item ordinarily used for personal, living, or family purposes unless it is used primarily to prevent or alleviate a physical or mental disability or illness. For example, the cost of a toothbrush and toothpaste is a nondeductible personal expense.

In order to accommodate an individual with a physical disability, you may have to purchase an item ordinarily used as a personal, living, or family item in a special form. You can include the excess of the cost of the item in a special form over the cost of the item in normal form as a medical expense. See Braille Books and Magazines under What Medical Expenses Are Includible, earlier.

Re: Long Term Care deductions

rolanddawson2500 — Tue, 15 Feb 2022 15:55:13 GMT

Thanks, I was hoping that there might be a loophole I overlooked. Given I will be going from standard deduction to very high medical expenses in one year, I want to be very clean. Don't like answer, but it is the same way I read it.