Long Term Care Costs

[old_soldier]

I'm filing taxes for my mom who is in a long term care facility. We received a 1099-LTC from her policy holder for the amount that was paid out for her per diem and entered it into the income portion in Turbo Tax. She meets the requirements for two activities for daily living (ADL);  (she is legally blind). Turbo Tax determined that the per diem amount was not taxable (based on the actual facility costs). Her charges for room and board in the facility were greater than the per diem provided. Is the difference considered a deductible medical expense? I want to be sure, because there is a significant difference in the resulting tax refund if I enter the difference under Deductions & Credits for medical facility fees.

[Cynthiad66]

Yes, in certain instances nursing home expenses are deductible medical expenses. If you, your spouse, or your dependent is in a nursing home primarily for medical care, then the entire nursing home cost (including meals and lodging) is deductible as a medical.

IRS FAQ for LTC deductions

Publication 502, Medical and Dental Expenses.