My 94-year-old widowed mother is in assisted living and satisfies the criteria for deducting these expenses. Would her sitter's salary also be deductible on her taxes?

[WILLIAMHHARRISON]

The sitter helps with her care and supervision over and above the care given by the assisted living facility.

[DanO · Accepted solution]

Possibly, if the sitter services are required by a chronically ill individual and a licensed healthcare practitioner prescribes the care in addition to the care already provided by the assisted living facility.

An individual is chronically ill if unable to perform at least two of six activities of daily living (eating, toileting, transferring, bathing, dressing, and continence).

If her doctor feels that your mother should have the added care, then that would be deductible.