Long Term Care cost for music therapist

[kwkossman]

A doctor recommended music therapy for my wife who has dementia and is in a LTC facility.  Is the cost of a music therapist a deductible expense?

[AnnetteB6 · Accepted solution]

Yes, based on the definition of deductible medical expenses associated with Long Term Care, the cost of music therapy would be deductible.  

The excerpt below is from the IRS Publication 502 Medical and Dental Expenses:

Qualified Long-Term Care Services

Qualified long-term care services are necessary diagnostic, preventive, therapeutic, curing, treating, mitigating, rehabilitative services, and maintenance and personal care services (defined later) that are:

1. Required by a chronically ill individual, and

2. Provided pursuant to a plan of care prescribed by a licensed health care practitioner