Memory Care Facility Deductions for my Dependent (Father in Law)

[GMASS50]

My Father-in-Law is 95 years old and chronically ill with Dementia.  He resides out of need at a Memory Care Facility.  I am claiming him as my wife's and my dependent on our married filing jointly tax return this year as we provide more than 50% of his support and he has no other income except Social Security.  My Father-in-Law has a documented care plan from the Memory Care Facility Nurse based on his Doctor's diagnosis of dementia and his inability to provide basic care for himself (eating, dressing, bathing, continence, mobility, etc) and thus is deemed chronically ill.  Can I include the cost of his care, including room and board as a medical expense on Schedule A?  I am aware of the 7.5% AGI threshold.  Reading IRS Publication 502, it seems so, but there are other articles out there that still have me questioning my thought process.  

Thank you all in advance for any insight you can provide.

[ee-ea]

You are right and the tax code says so. 

 https://www.law.cornell.edu/uscode/text/26/213

Dependent law  here 

 https://www.law.cornell.edu/uscode/text/26/152

[Mike9241]

in your specific situation, all the expenses should be deductible.  in other cases, the patient in a medical care facility might be getting non-essential services. ie those of a personal nature and not needed as part of their medical care, health or safety. Those expenses would not be deductible.   here's an example. a person is in a medical care facility because of a lack of mobility. they have flowers every day which is an extra and separate charge.  

you can ask the facility if they provide a letter stating that all costs were necessary and essential or whatever wording they choose to use. 

[xmasbaby0]

The memory care facility should be able to provide you with a statement that breaks down the fees and amounts you are paying so that you can enter the amounts that are for medically necessary care.  Then you can enter those amounts that you paid out of pocket on your return for the dependent you are claiming.

MEDICAL EXPENSES

The medical expense deduction has to meet a rather large threshold before it can affect your return. The amount of medical (including dental, vision, etc.)  expenses that will count toward itemization is the amount that is OVER 7.5% of your adjusted gross income. You should only enter the amount that you paid in 2022—do not include any amounts that were covered by insurance or that are still outstanding.  Of course, your medical expenses plus your other itemized deductions still have to exceed your standard deduction before you will see a difference in your tax due or refund.

To enter your medical expenses go to Federal>Deductions and Credits>Medical>Medical Expenses

2022 STANDARD DEDUCTION AMOUNTS

SINGLE $12,950  (65 or older + $1750)

MARRIED FILING SEPARATELY $12,950  (65 or older + $1750)

MARRIED FILING JOINTLY $25,900  (65 or older + $1400 per spouse)

HEAD OF HOUSEHOLD  $19,400  (65 or older +$1750)

Legally Blind + $1750

[GMASS50]

Thank you for all the information you sent to me.  Is there a specific code that says the room and board in my specific case is also considered a medical expense.  I ask this because the Memory Care facility was telling me that only the care portion of my payments are deductible and not the Room and board because they are broken out separately on my monthly statements.  Doesn't make sense to me that the facility could make a determination that would conflict with the tax codes.   Thank you so much again.

[xmasbaby0]

I hope this will help:

https://www.irs.gov/faqs/itemized-deductions-standard-deduction/medical-nursing-home-special-care-ex...