Definition of eating without assistance

[pegburke4]

My mother went into assisted living in 2022, and we are wondering whether she can deduct her costs from her taxes. She requires assistance in bathing, and, while she can eat without assistance, she cannot prepare her own meals. Does she meet the criterion of being unable to perform unassisted at least two activities of daily living?

Thanks

[ShirlynW · Accepted solution]

No. Unable to prepare your own meals in not one of the six activities of daily living (ADLs).

The six ADLs or activities of daily living are generally recognized as:

• Bathing. The ability to clean oneself and perform grooming activities like shaving and brushing teeth.  
• Dressing. The ability to get dressed by oneself without struggling with buttons and zippers.
• Eating. The ability to feed oneself.
• Transferring. Being able to either walk or move oneself from a bed to a wheelchair and back again.
• Toileting. The ability to get on and off the toilet.
• Continence. The ability to control one's bladder and bowel functions.