Memory Care

[c-torset]

late July of this year my husband needed care in a Memory Care facility.  He has been primary on our tax reporting. I need to know if I can still do my taxes online through turbo-tax? Will he be a dependent of mine?

Are the costs of care $8155 per month deductible? The money is coming out of his retirement funds for now. I have moved my home and vehicle into my name, so he is not on anything but his one credit card which I use for his expenses. We have no mortgage.

[ElizabethW2]

Hello!

I hope your day is going well!

You and your husband can continue to file a joint income tax return if you choose to.  I understand you're using funds from his retirement account to pay for his care.  This would disqualify him from being your dependent as he is paying for his own support/care.

Regarding the deduction for the cost of his care, yes in certain instances those expenses are deductible as medical expenses on your itemized deductions.  

• If your husband is in the care facility primarily for medical care, then the entire cost is deductible as a medical expense.
• If he is in the care facility primarily for non-medical reasons, then only the cost of the actual medical care is deductible as a medical expenses - this cannot include the cost of meals and housing.
• Medical expenses are deducted on Schedule A, Itemized Deductions and must first exceed 7.5% of your income.

I hope this information answers your question.  If you found it helpful, please say "Thanks" by clicking the thumb icon below.  If you found it to be the best answer, please click on "Mark as Best Answer".

Elizabeth W., EA

[RyanH5 · Accepted solution]

You will certainly be able to continue to use TurboTax to prepare your taxes just as you two have done in the past.
Your husbands move into a memory care facility will not change your filing status. You will still file as either married filing jointly or separately. He will not be considered a dependent.
The costs of the care will be deductible as a medical expense if your husband is considered to be chronically ill. To be considered chronically ill, (1) one must be unable to perform at least two of the following tasks without assistance for at least 90 days:

• eating 
• toileting
• transferring
• bathing
• dressing 
• continence

Or (2) those requiring substantial supervision to be protected from threats to health and safety due to severe cognitive impairment.
Medical expenses are an itemized deduction.