topic Are costs for independent living facilities that offer lifetime medical care deductible from taxes and if so what is the percentage? in Deductions & credits

Are costs for independent living facilities that offer lifetime medical care deductible from taxes and if so what is the percentage?

lilo-naumann — Mon, 23 Feb 2026 13:28:53 GMT

Re: Are costs for independent living facilities that offer lifetime medical care deductible from taxes and if so what is the percentage?

Critter-3 — Fri, 03 Feb 2023 19:09:34 GMT

The facility should have issued a statement in January that lists the % of the monthly fee that is deductible as medical expenses. Check with them.

Re: Are costs for independent living facilities that offer lifetime medical care deductible from ...

AmyC — Fri, 03 Feb 2023 19:10:43 GMT

Yes. The dollar amount depends on medical necessity. There is no percentage. See Long term care for full details which include:

You can include in medical expenses the cost of medical care in a nursing home, home for the aged, or similar institution, for yourself, your spouse, or your dependents. This includes the cost of meals and lodging in the home if a principal reason for being there is to get medical care.

Don't include the cost of meals and lodging if the reason for being in the home is personal. You can, however, include in medical expenses the part of the cost that is for medical or nursing care.