You can deduct the cost of the Memory Care Facility on the screen that says, "Tell us about anything spent on medical facility fees."
Nursing home and assisted living costs are only deductible if you itemize your deductions instead of taking the Standard Deduction. You can deduct any costs that exceed 7.5% of your adjusted gross income (AGI).
If you pay these expenses for a family member, they’re only deductible if you claim them as a dependent.
Things to keep in mind:
You will deduct your Memory Care Facility costs on this screen in TurboTax.
Click here for "Medical, nursing home, special care expenses"
Click here for "Can I deduct nursing home costs?"