Tax deduction

[jcheckel80]

I have a question on what is able to be deducted. My mother in law was in an assisted living facility in 2024. I have a physician certification she fits the criteria for a chronically ill individual. Can the monthly assisted living cost be deducted?

[Bsch4477 · Accepted solution]

Some or all of the costs can be an itemized medical deduction subject to the 7.5 percent AGI limitation. See details here. 

https://www.elderlawfirm.com/tax-deductions-for-assisted-living/#:~:text=In%20order%20for%20assisted...

[MayaD]

Yes you can deduct it as medical expenses if you itemize your deductions. You can deduct only the part of your medical and dental expenses that exceeds 7.5% of the amount of your adjusted gross income on Form 1040 or 1040-SR, line 11.

 You can deduct your parent's medical expenses even if they do not meet the income requirement to be claimed as your dependent as long as you provide more than half of their support.