Can my mom paid $7k a month to live in a Memory Care facility, is that full amount deductible?

[Vanessa A]

I am assuming it is because she either has dementia or Alzheimer's.  If so, then yes, it is fully deductible as an itemized expense.  

 Medical expenses are deductible for the amount that is over 7.5% of your AGI.  This means if your AGI is $50,000, you would deduct $3,750 from your total medical expenses then the excess amount is what would go to your itemized expenses. 

Itemized expenses include mortgage interest, gambling losses within limitations,  charitable contributions, state and local taxes up to $40,000, medical expenses in excess of 7.5% of your AGI and federally declared casualty and losses.  

Then your total itemized expenses would need to be greater than your standard deduction below in order to benefit from your expenses. 

The 2025 Standard Deductions are as follows:

• Married Filing Joint (MFJ)              $31,500
• Married Filing Separate (MFS)      $15,750
• Head of Household (HOH)             $23,625 
• Single                                                 $15,750                                

Blind or over 65 and MFJ or MFS add $1,600

Single or HOH if blind or over 65 add $2,000

Standard Deduction vs. Itemized Deductions: Which Is Better?

[gordyandchris]

Thank you for the quick reply!!! It does help, but if I may expound without getting too personal. She spent almost $84k ($7k per month in 2025)…say her AGI is $75k for 2025, I would take 7.5% of that number and subtract that from the $84k to get the itemized amount she would claim? That number will be considerably higher than the $17,500

standard deduction turbo tax is showing. Thanks again.
 

[DawnC]

Yes, that is how it works.    You can enter all of her medical costs and TurboTax automatically applies the floor calculation to determine the total deductible.