Is the cost of a Sober Living house considered a medical facility while attending Intensive Outpatient treatment for substance abuse?

I believe its deductible, but some answers say that a sober living house is considered a lodging expense, not a medical facility expense.

1790

Expert Alumni

Jun 1, 2019 11:51:53 AM

Yes. The costs incurred in an addiction treatment facility is absolutely a medical expense and as such qualifies as a deduction for those who itemize and whose expenses exceed 7.5 percent of their income.

Reference: Revenue Ruling 73-325,, Internal Revenue Service, (Jan. 1, 1973)

Section 213.–Medical, Dental, Etc., Expenses

26 CFR 1.213-1: Medical, dental, etc., expenses.

Amounts paid by an inpatient for treatment at a therapeutic center for alcoholism, and for meals and lodging furnished as a necessary incident to the treatment, are deductible as medical expenses under section 213 of the Code.

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Is the cost of a Sober Living house considered a medical facility while attending Intensive Outpatient treatment for substance abuse?