How do I claim memory care expenses I paid for my mother-in-law who has dementia?

[easyoneed]

Where is turbo tax do I input the memory care expenses I paid for my mother-in-laws care at a memory care facility?

[Bsch4477]

If she is not your dependent you can’t deduct her medical expenses unless the only reason that she is not your dependent is that her taxable income was greater than $4,700. 

[Vanessa A]

In order to claim the memory care expenses you paid for your mother in law you would have to have paid over half of her over all expenses for the year.  If you do, then you can include these payments for her memory care as part of your itemized deductions.  

Itemized expenses include mortgage interest, state and local taxes up to $10,000, medical expenses in excess of 7.5% of your AGI and casualty and losses in excess of 10% of you AGI with the first $100 not counting towards the loss.  Your health insurance and all medical expenses are only deductible for the amount that is over 7.5% of your AGI.  This means if your AGI is $50,000, then the amount that is over $3,750 is deductible.  

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

The 2023 Standard Deductions are as follows:

• Married Filing Joint (MFJ)              $27,700
• Married Filing Separate (MFS)      $13,850
• Head of Household (HOH)             $20,800 
• Single                                                     $13,850                                

Blind and MFJ or MFS add $1,500

Single or HOH if blind add $1,850