A person can deduct their rent to an assisted living facility if they are chronically ill. This si defined as certified by a licensed professional that they can't do 2 of the RDL's for at least any 90 days during the year (does not have to be consecutive). So if someone was in an assisted living facilty for all of 2010 and met the definition with a 30 day period in May and a 60 day period in August/September when would you start taking the deduction?
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I'd say the whole year.
At least that's how I read it, but I'll admit it isn't very specific.Evan Appelman, EA -
Another example
So what would you do if a person for the entire calendar year was living in an assisted living facility (let's assume something like wheelchair bound), in reasonably good health, and then had a debilitating stroke in late September.
Would you still deduct the entire year??
Slight tweak: Same facts, except person was living in a retirement community prior to the stroke and then was transferred to the assisted living section due to physical needs/limitations.
FEComment
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Wondering
Thinking that if the T/p did not meet the qualifications for all year, can meet the qualifications for part of the year that T/p qualified.
I have never had to split it up when there were some months yes and some months no on the qualification.
I have pro-rated when the client was already at the Assisted Living and no deduction, say for the first 6 months then met the qualification for the last 6 months.
SandyComment
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Now that I look at it more closely...
I have to admit I was wrong. But I'm also getting even more confused than Kram was. The definition of chronically ill from Pub. 502 is:
"An individual is chronically ill if, within the previous 12 months, a licensed health care practitioner has certified that the individual meets either of following descriptions.
1. He or she is unable to perform at least two activities of daily living without substantial assistance from another individual for at least 90 days, due to a loss of functional capacity. Activities of daily living are eating, toileting, transferring, bathing, dressing, and continence.
2. He or she requires substantial supervision to be protected from threats to health and safety due to severe cognitive impairment."
Just focusing on Description 1, it would seem to suggest that someone only qualifies AFTER the 90-day test has been met. But it doesn't really say what happens thereafter. Is it a running 90-day period? If you meet the test in October through December of 2009, are you good through September of 2010, regardless of your subsequent condition? And I can't find any reference to Kram's statement that the 90 days need not be continuous. Do you have a cite?Evan Appelman, EAComment
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90 days
In an article by The Tax Advisor, it states that the 90 days do not have to be continuous.Comment
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NATP Research
I called NATP. Their response was you start deducting when you begin the 90 day period. I would assume if the 90 day period was not consecutive you would not deduct for any periods when the person did not meet the criteria.Comment
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