Paying for health care for an ex-wife

[kogenheart]

My ex-wife has Alzheimer's and is in an Alzheimer's facility. I pay $2000 per month toward her facility fees and cover another $500 to $1000 per month for miscellaneous expenses, dentist visits, clothing, dining out, trips etc. Is there any way I can use these expenses to reduce my adjusted gross income? How do you recommend I account for these expenses on my tax return, if at all?

[Gabriella_EA]

Hello kogenheart!

Thanks for joining us for the event today, and for your questions!

Since you said ex-wife, I'm assuming you're no longer legally married. This means the costs you're incurring are not deductible as medical expenses.

Another deduction option would be if the payments were considered alimony, depending on when the divorce was finalized. If the divorce was finalized on or before 12/31/18 and the payments meet the list of requirements below, you can deduct them as alimony/separate maintenance payments.

Here's a quick IRS list of requirements for a payment to be considered alimony (all must be met):

• The spouses don't file a joint return with each other;
• The payment is in cash (including checks or money orders);
• The payment is to or for a spouse or a former spouse made under a divorce or separation instrument;
• The spouses aren't members of the same household when the payment is made (This requirement applies only if the spouses are legally separated under a decree of divorce or of separate maintenance.);
• There's no liability to make the payment (in cash or property) after the death of the recipient spouse;
• The payment isn't treated as child support or a property settlement; and
• The divorce or separation agreement does not designate the payment as not includable in gross income of the payee spouse and not allowable as a deduction to the payer spouse.

[kogenheart]

Thank you so much for your answer. So I assume any divorce after 2018 would not qualify for this alimony option?

[Gabriella_EA]

Correct, if the divorce was finalized 1/1/19 or later, alimony payments are no longer deductible for the payer, unfortunately.