memory care

[kohle541]

Mom has dementia and now lives in a memory care center. She pays out of pocket over $9,000 per month for her care, financed through the sale of her home. Included in that fee is a $500 service provider tax every month. Her only income is social security. This will be her first year there so I am not sure what the breakdown will be for end of year expenses. Is there anything she can deduct if her adjusted gross income is only $20,000?

[rferreira 1]

Social Security benefits are never taxable.  They only get exposed to tax if the income from other sources reaches $16,000.00 if single.  I am not sure how you arrived at the $20,000.00 AGI figure.  Your mother can deduct all of the out of pocket medical expenses she incurred this year on her Schedule A.  This would include Medicare payments as well.  Hopefully, this will reduce her income to below the taxable level.