topic 92 yr old mother residing retirement facility receiving "assited living" services which are additional costs above/beyond rent for lodging. Lodging cost tax deductible? in Investors & landlords

92 yr old mother residing retirement facility receiving "assited living" services which are additional costs above/beyond rent for lodging. Lodging cost tax deductible?

genelawson566 — Tue, 24 Feb 2026 08:09:01 GMT

I think she can deduct the "assisted services" portion of her costs as medical expenses if they exceed her percentage of income, but what about the rent/lodging expenses? This is not a nursing home. Thanks!

Re: 92 yr old mother residing retirement facility receiving "assited living" services which are additional costs above/beyond rent for lodging. Lodging cost tax deductible?

Anonymous_ — Wed, 08 Nov 2023 01:26:39 GMT

See https://www.irs.gov/publications/p502#en_US_2022_publink1000178972

Re: 92 yr old mother residing retirement facility receiving "assited living" services which are additional costs above/beyond rent for lodging. Lodging cost tax deductible?

genelawson566 — Wed, 08 Nov 2023 19:26:52 GMT

Thank you !

Re: 92 yr old mother residing retirement facility receiving "assited living" services which are additional costs above/beyond rent for lodging. Lodging cost tax deductible?

Opus 17 — Wed, 08 Nov 2023 21:19:59 GMT

Medical expenses are deductible. Medical expenses include nursing services, even if they are not provided by a nurse. Nursing services include assisting with eating, bathing, dressing, taking medications, and so on.

Assisted living expenses are not deductible medical expenses. That includes the cost of rent, food, laundry services, activities, transportation, personal companionship, and so on. (Note that if a person is in a nursing home because of a medical condition, the entire cost is deductible and you don't have to split out medical and non-medical costs. Assisted living is generally a level of care below a nursing home.) If the assisted living facility provides some nursing or medical care, you can deduct that portion of the costs. The facility should provide a breakdown for you.

However, assisted living can be fully deductible if these conditions are met:

1. The person has a medical condition or disability that is permanent, or will last at least one year, or is expected to lead to death.

2. The person requires assistance with 2 or more activities of daily living, or has a cognitive impairment so they would be a danger to themselves or others if left alone. (Activities of daily living are eating, bathing, dressing, toileting, transferring, and managing incontinence.)

3. Their care is provided according to a written care plan developed by a doctor or medically qualified social worker that is reviewed and updated at least annually.

If your mother meets #1 and #2 but doesn't have a written care plan, talk to her physician or the facility about preparing one.