Nursing Home expense

[KWF]

A taxpayer suffers from Alzheimers desease. Her doctor certifies that she suffers from severe cognitive impairment, and requires continuous supervision for her own health and safety.
Does this certification meet the requirment that the care is provided pursuant to a plan of care prescribed by a health care provider?

[ChEAr$]

See publication 502 for the several tests to be met; something like 2 out of 5 items doctors certifies to. Usually the doctors statement will contain this certain language. search for "alzheimers" in 502.

[Burke]

A taxpayer suffers from Alzheimers desease. Her doctor certifies that she suffers from severe cognitive impairment, and requires continuous supervision for her own health and safety.
Does this certification meet the requirment that the care is provided pursuant to a plan of care prescribed by a health care provider?

Pretty much.

[mastertaxguy]

Fiduciary person-Nursing Home Expense

Whomever is signing the return for the taxpayer should file form 56 giving IRS (and state/local tax authorities) notice of their status as to the taxpayer. For this purpose, the person does not need to be a an agent under a power of attorney, trustee, guardian, conservator or similiar as long as they are taking care of the person's financial OR tax affairs.