Is Care At An Alzheimer's Facility Deductible

[Romper]

My 83 yr. old wife has advanced Alzheimer's dementia. She will be living her remaining days in a memory care facility.

The monthly price will be in the range of $9,500 per month or $114,000 per year.

The only information I found on the Community Forum dates back to 2019.

1. Will the full cost of her care be deductible on Form 1040? Including meals?

2. Can someone provide a link to a document showing this as a deduction?

3. If it is deductible, I believe it's entered as a Medical expense and one has to itemize deductions and only the amount over 7.5% of ones AGI is deductible. Correct?

Thanks in advance.

Romper

[Bsch4477]

You care correct. Any of that expense which is not reimbursed is an itemized medical deduction subject to the 7.5% restriction as you described. 

[Romper]

Thankyou

[ee-ea]

@Romper 

Can someone provide a link to a document showing this as a deduction?

https://www.irs.gov/publications/p502#:~:text=How%20Much%20of%20the%20Expenses,than%207.5%25%20of%20....

[Romper]

Thankyou, I found the information.

I am amazed at the quick response.