My wife is in a memory care facility due to alzheimers. Can I deduct her memory care expenses?

[how9]

My wife is in memory care due to Alzheimer's.  Can I take a medical tax deduction for her monthly memory care expenses on my 2024 taxes?

[xmasbaby0]

The care facility should be able to give you a breakdown of the "medical" parts of her care that you can enter on your tax return as out of pocket medical expenses.

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 2024—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

2024 STANDARD DEDUCTION AMOUNTS

SINGLE $14,600    (65 or older/legally blind + $1950)

MARRIED FILING SEPARATELY            $14,600    (65 or older/legally blind + $1550)

MARRIED FILING JOINTLY $29,200    (65 or older/legally blind + $1550)

HEAD OF HOUSEHOLD $21,900    (65 or older/legally blind + $1950)

[Opus 17 · Accepted solution]

Sometimes.

Generally, expenses for nursing care are deductible, but expenses for room and board, companionship, laundry services, etc. are not deductible.  The facility can give you a breakdown.

You can deduct the entire cost if you meet three tests.

1. Care is provided for a chronic physical or mental condition that will last at least one year or lead to death, or that makes them a danger to themself or others if left alone,

2. The person under care needs assistance with 2 or more activities of daily living (ADLs are eating, dressing, bathing, toileting, managing continence and transferring), and

3. care is provided according to a written care plan developed by a doctor or other qualified professional that is reviewed and updated at least once a year.

It's the written can plan that stops most people from claiming the full cost, but if you can get a written care plan, the full cost can be deductible going forward.