Retirement home

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If a person is in a retirement home and has to be in the memory care ward because they can’t feed themselves and need help with all tasks daily, how does one determine what part is lodging and what part is medical for the med deduction?   No current memory issues, but can’t really do anything for themselves. 

there are monthly fees and a ‘joining” fee.   But not sure if they are split between lodging , food and medical

[MarilynG1]

If the person receives retirement income, and all of it is paid directly to the retirement home (except a small personal stipend), you could probably report the same amount for Medical Expenses as the amount paid to the facility.  In your case, since you mention that the person has both physical and mental disabilities, the entire cost of the facility could be considered as a medical expense.

They would have to Itemize Deductions to claim Medical Expenses, however, and may not have enough other deduction to do so (Mortgage Interest, Property Tax, etc.)

If the facility doesn't provide a breakdown for you, it would be worth consulting an elder care attorney for your exact situation.  Sometimes a Social Worker can also provide good information.

Here's more info on Cost Breakdown for Memory Care Facility.

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