Assisted Living

[FEDUKE404]

Not much available

With the possible exception (more facts needed - facility usually provides a "tax statement") of Jan-May ALF charges, I don't see anything you could legitimately deduct as a medical expense. Certainly not the cost of the home nor food nor "husband's services" nor cleaning services. (The specific medical charges would likely be deductible, although I assume insurance paid some of those specific costs.)

There may be some pocket change in the lawyer's fees (invoice specifies for management of financial assets, etc) but those would have to survive the 2% misc deductions haircut.

BTW: I find it curious "their medical doctor has signed a statement that the wife must receive an assisted level of care" but yet they moved into their private home?? That action would almost seem indicative
they needed less care the second half of the year. Furthermore, if the ALF costs were for both H/W, it almost sounds as if the W only needed (and qualifies for) deduction of her portion of the ALF charges.

FE

[mactoolsix]

Yes the husband has applied for the VA pension which I understand is nontaxable. They own the condo; could they deduct the going rental rate and the maintenance fees and utilities?

Yes, the VA Assistance is non-taxable.
NO, the going rental rate for maintenance, utilities etc is not deductible - do you normally deduct these items for anyone that is not ill and lives at home?

The charges for the ALF the month of May were $3800 monthly which were totally deductible as a medical expense.

YES

Could they deduct the $51 per day for the wife of should they use actual receipts for food costs which include restaurant and grocery receipts.

NEITHER THE DAILY RATE OR THE FOOD IS DEDUCTIBLE

The situation involves two considerations: the IRS tax return for 2013, and the planning for the VA pension. In addition an attorney was hired ($1000) for drawing up wills, and trusts for the couple.

The Tax Return and Tax planning fees are deductible. The cost for a will, family trust etc is not.

The only pay the son received was constantly taking him to eat in restaurants and paying a number of his bills. A record was not kept of these expenditures.

NOT DEDUCTIBLE

Mike

[Chief]

Assissted Living

Yes the husband has applied for the VA pension which I understand is nontaxable. They own the condo; could they deduct the going rental rate and the maintenance fees and utilities? Could
The charges for the ALF the month of May were $3800 monthly which were totally deductible as a medical expense. Could they deduct the $51 per day for the wife of should they use actual receipts for food costs which include restaurant and grocery receipts. The situation involves two considerations: the IRS tax return for 2013, and the planning for the VA pension. In addition an attorney was hired ($1000) for drawing up wills, and trusts for the couple.
The only pay the son received was constantly taking him to eat in restaurants and paying a number of his bills. A record was not kept of these expenditures.
Thanks to those you who took the time to post to this thread.

[mactoolsix]

A couple both 83 years old lived in an assisted living facility jan thru May 2013 All of their costs which they paid them selves qualified as medical expenses. They moved into a condo that they owned and immediately went to a home health care basis.

They moved from the assisted living to the condo which they own - they cannot deduct anything for lodging - THEY OWN THE LODGING - There is no expense.

Their medical doctor has signed a statement that the wife must receive an assisted level of care.

The medical statement would help for deducting the ALF costs, but you cannot claim a cost for the spouse's services & time.

The husband lived an independent life style.

Good for him - tell him to enjoy it, but Uncle Sam isn't going to pay him.

In figuring the cost of the assisted living style for the wife may one figure the standard lodging of $77 per night and $51 per day for food (they have actual receipts by credit card) All of these would qualify as medical expenses.

Per Pub 502, ALF meals are deductible only for the "chronically ill" and if included as part of the inpatient care.

In addition there are actual receipts for a home health aide $150 per week, a nurse every other weeks for $300, a physical therapist at $300 a weeks, a service dogs with expenses of $250 per month medical bills paid $11,000 per year.

OKAY - I'd claim these as other medical

The cost of a 24 hour care home health aide/nurse/cna would be approximately $5200 a month according to a social worker. What would be a reasonable cost for the husband to claim for his care of the wife which includes bathing other hygiene tasks, ordering medication and giving it, constant care and taking care of her (she is in significant stage s of alzheimer's) What would be a reasonable cost of the son who chauffers the couple around and does maintenance of the condo they live in?

ZERO

What is your take on such a situation. I want to be ready to assist this couple in planning for the future because the husband is a veteran who qualifies for a VA pension. Do you have any suggestions for me?

Definitely have them look into VA assistance if he qualifies. There are even organizations that will help fill out the proper paper work. It takes months to get, so apply as soon as eligible.

Here's the link: http://elder-care-community.aplacefo...px?PageIndex=1

Mike

[Burke]

.
The cost of a 24 hour care home health aide/nurse/cna would be approximately $5200 a month according to a social worker. What would be a reasonable cost for the husband to claim for his care of the wife which includes bathing other hygiene tasks, ordering medication and giving it, constant care and taking care of her (she is in significant stage s of alzheimer's) What would be a reasonable cost of the son who chauffers the couple around and does maintenance of the condo they live in?

Are you trying to calculate this for benefit purposes? Because there is no tax deduction for the spouse's time value of his services. Are they actually paying the son? Otherwise, none for him either.

[MDEA]

Assisted living

Has he applied to the VA for money for the care of his wife?I do not know all the rules but my mother in law receives over $1100. a month for care from her husbands VA benefits.He is deceased do not know if that matters.

[Chief]

A couple both 83 years old lived in an assisted living facility jan thru May 2013 All of their costs which they paid them selves qualified as medical expenses. They moved into a condo that they owned and immediately went to a home health care basis. Their medical doctor has signed a statement that the wife must receive an assisted level of care. The husband lived an independent life style. In figuring the cost of the assisted living style for the wife may one figure the standard lodging of $77 per night and $51 per day for food (they have actual receipts by credit card) A maid service comes in weekly for house cleaning at a cost of $85 per week. All of these would qualify as medical expenses. In addition there are actual receipts for a home health aide $150 per week, a nurse every other weeks for $300, a physical therapist at $300 a weeks, a service dog with expenses of $250 per month, medical bills paid $11,000 per year.

The cost of a 24 hour care home health aide/nurse/cna would be approximately $5200 a month according to a social worker. What would be a reasonable cost for the husband to claim for his care of the wife which includes bathing other hygiene tasks, ordering medication and giving it, constant care and taking care of her (she is in significant stage s of alzheimer's) What would be a reasonable cost of the son who chauffers the couple around and does maintenance of the condo they live in?

What is your take on such a situation. I want to be ready to assist this couple in planning for the future because the husband is a veteran who qualifies for a VA pension. Do you have any suggestions for me?