Can I deduct any portion of my 95 yr old Aunt's assisted living expenses for her room?

[ettafilosa-]

Can expenses for monthly fees to an assisted living facility be deducted like a nursing home.

[MarilynG1]

Assisted living expenses are deductible when a doctor has certified a patient can't care for themselves. These individuals are unable to perform two or more activities of the following daily living activities: 

• Eating
• Toileting
• Transferring
• Bathing
• Dressing
• Managing incontinence

Assisted living expenses may also be deductible if an individual requires supervision due to a cognitive impairment, such as Alzheimer’s or another form of dementia.  

Here's more info on Assisted Living Expenses.

@ettafilosa- 

[Hal_Al]

The individual, whose  expenses you're paying, must be your dependent, in order for you to deduct the medical expense, you pay.

There is an exception ("medical dependent").

If your close relative cannot be your dependent because he had more than $4,400 of gross income, but otherwise would have qualified as your dependent (basically that you & other family members provided more than half her support), then you can include in your deductible medical expenses any qualifying medical expenses you paid on her behalf just as if she was your dependent.