Medical Deduction for Father with ALZ

[Aussie]

My father was diagnosed with ALZ disease and could no longer live alone and take care of himself. When he was no longer mobil, I moved him to an ALF Memory Care where I was charged an all inclusive monthly fee to care for my father. I do believe this monthly fee is a deductible medical expense as the care included skilled nursing care, correct?  Also there was an initial community fee I had to pay up front to get him in the facility. Is this initial community fee also deductible as a medical expense?

[Vanessa A · Accepted solution]

You are correct, the monthly fee for care is deductible as a medical expense.  The community fee is not deductible as that is not related to the actual care, it is just a fee. 

Medical expenses are only deductible for the amount in excess of 7.5% of your AGI.  So, if your AGI is $100,000, only your medical expenses over $7,500 will count towards your Itemized Deductions.

If you are claiming him as a dependent on your return, and itemizing your return, you would then be able to claim these expenses. If you are not claiming him simply because he does not meet the income requirements, but you pay more than half of his expenses, then you can claim them as well.  Otherwise, he would need to claim them on his return.