Yes, the care portion of your assisted living is deductible as a qualified medical expense. Your assisted living facility should provide an itemized billing showing the care portion of your cost.
Medical expenses that exceed 7.5% of your adjusted gross income can be included as itemized deductions on Schedule A.
You will claim the greater of your itemized deductions or the standard deduction amount for your filing status on your tax return.
What Can I Claim as Medical Expenses?