How to claim husband who is in Memory Care

[Asparagus1]

Hi, My husband has dementia and was admitted into a Memory Care facility on June 6.  I have been advised that I still include him as a member of my household when I file my  income taxes. Is there a special form to fill out?  Most of his income goes to the memory care facility to pay for his care.  I receive a small part of his social security to help pay for my bills.  So how do I count his income?

[xmasbaby0]

So sorry.   

Is your spouse's care being covered by Medicaid?   We need some details as to how the memory care facility is being paid, and what other income you have as a couple.

You can still file a joint return with your spouse.  You can never claim a spouse as a dependent.   Enter all of your combined income on the 2023 tax return when you prepare it.   If he gets Social Security they will send him a SSA1099 in January that you enter on the tax return.   

  Go to Federal> Wages & Income>>Retirement Plans and Social Security  (SSA1099 and 1099RRB) to enter your SSA1099.

If you are itemizing deductions (like mortgage interest, property tax, etc.)    then enter the memory care that you pay out of pocket as a medical expense.   You do not enter any amount that is being paid by insurance or  Medicare, Medicaid, etc.

[MarianneK]

Hello Asparagus1

Thank you for your question.   

Assuming you are still married, you would file a joint return, MFJ.   That would include all income from both of you.   I would also suggest you fill out the Schedule A for itemized deductions, the medical section.   Without knowing your whole tax situation, you may have enough medical expenses to itemize deductions and save on your taxes.   

You will still fill out the regular 1040 Federal Tax return.  There are no other specific forms to fill out.