medical deduction for personal care

[ljwalters]

I am research the medical deduction possibility for personal attendance and care for an elderly client with severe dementia. In the Tax Book under deductible medical expenses, I am reading on page 4-7 under chronically ill “…personal care services that are required…” #2 He or she requires …supervision… protected from threats to health and safety…”
Am I correct in assuming this covers, someone to stay with a husband with severe dementia while the wife is out for grocery shopping for example. If I am correct where could I find this in an IRS publication for documentation? Thank you in advance for your help.

Linda

[taxea]

Pub 17 explains whether it is deductible.

[Burke]

I am research the medical deduction possibility for personal attendance and care for an elderly client with severe dementia. In the Tax Book under deductible medical expenses, I am reading on page 4-7 under chronically ill “…personal care services that are required…” #2 He or she requires …supervision… protected from threats to health and safety…”
Am I correct in assuming this covers, someone to stay with a husband with severe dementia while the wife is out for grocery shopping for example. If I am correct where could I find this in an IRS publication for documentation? Thank you in advance for your help.

Linda

I take it as medical expense under these circumstances.

[Gene V]

Pub. 502 page 11 "Maintenance and personal care services"

[S T]

There are some prior discussions on this deduction for dementia and alzheimers "medical deduction"" Try the Search box under each tag or medical deduction - Unfortunately I just dont have time right now to give you the links.

Sandy