What type of doctor certified proof is required for the assisted living expense deduction?

[ErnieS0]

A doctor must certify the patient as "chronically ill."

An individual is chronically ill if, within the previous 12 months, a licensed health care practitioner has certified that the individual meets either of the following descriptions.
 

• The individual is unable to perform at least two activities of daily living without substantial assistance from another individual for at least 90 days, due to a loss of functional capacity. Activities of daily living are eating, toileting, transferring, bathing, dressing, and continence.
   
• The individual requires substantial supervision to be protected from threats to health and safety due to severe cognitive impairment.

Long-Term Care