Long-Term Care expenses

[swmbo1]

For someone who is deemed a chronically ill individual and is receiving long-term care services, are the full costs of long-term care deductible?  The facility my mother is living in does not break out the costs into rent versus other services, and she has to live there because she is chronically ill.

[DianeW777]

Yes, if your mother is filing a tax return and has long term care medical expenses they are deductible on her tax return.

• IRS FAQ

[LindaS5247 · Accepted solution]

Yes, in general, if you are in a care facility primarily for medical care, your long-term care costs that are not compensated by insurance (including meals and lodging) are deductible medical expenses. If you are in a nursing home primarily for medical care, then the nursing home cost not compensated for by insurance or otherwise (including meals and lodging) is deductible as a medical expense.

The following must be met:

• The care must be for a chronically ill person and a licensed healthcare practitioner certified that they are unable to perform at least two activities of daily living without substantial assistance from another person for at least 90 days. 
• Some examples of daily activities would be eating, bathing, or dressing.
• The care is necessary for someone because they require substantial supervision to be protected from threats to their health and safety. 

According to the IRS, "qualifying medical expenses" for long-term care can include preventive, therapeutic, treating, mitigating, curing, or rehabilitative services. Expenses for in-home, assisted living, and nursing-home services are also tax deductible.

Click here for additional information on nursing home expenses.