Assisted Living Deductible

[geekgirldany]

Client is in assisted living. Meets the two ADL requirements and was actually put in a special section of the home because of his medical problems. He has since been moved but still under lock down (hate to say that but that is what they told me).

"I've read several posts on the forum and other references. I found the following:
According to the IRS, residents will be deemed to be in a facility for medical care if they have been certified by a licensed health care practitioner as unable to perform (without substantial assistance) at least two activities of daily living (ADLs) such as eating, bathing, dressing, toileting, continence or transferring. They will also be considered to be in a facility because of medical need if they require substantial supervision to protect them from harming themselves because of severe cognitive impairment.

In these situations, the entire cost of room and board, as well as care, may be deductible as a medical expense if the main reason for being in the facility is to receive hands-on personal care"


The room fee is about $3,000 a month and caring fee is $1,800. This was about half the year and he is still there.
So would it be appropriate that $4,800 a month can be deducted on Schedule A as medical expense?
This of course adds up to quite a large deduction. I would appreciate any input.

[Burke]

Also, you need to review the monthly charges. They often have items for personal care, such as toiletries, haircuts, etc which are not allowed.

[geekgirldany]

Thank you both for taking time to respond. I know everyone is very busy.

I have detailed monthly statements from the assisted living facility. The statements are very detailed so it was easy to total the room and care level expenses.

[TAXNJ]

You seem....

Client is in assisted living. Meets the two ADL requirements and was actually put in a special section of the home because of his medical problems. He has since been moved but still under lock down (hate to say that but that is what they told me).

"I've read several posts on the forum and other references. I found the following:
According to the IRS, residents will be deemed to be in a facility for medical care if they have been certified by a licensed health care practitioner as unable to perform (without substantial assistance) at least two activities of daily living (ADLs) such as eating, bathing, dressing, toileting, continence or transferring. They will also be considered to be in a facility because of medical need if they require substantial supervision to protect them from harming themselves because of severe cognitive impairment.

In these situations, the entire cost of room and board, as well as care, may be deductible as a medical expense if the main reason for being in the facility is to receive hands-on personal care"


The room fee is about $3,000 a month and caring fee is $1,800. This was about half the year and he is still there.
So would it be appropriate that $4,800 a month can be deducted on Schedule A as medical expense?
This of course adds up to quite a large deduction. I would appreciate any input.

to be referencing the correct sources for your "particular" scenario.

Nursing home costs are expensive and as you state " the entire cost of room and board, as well as care, may be deductible" especially in the scenario you described.

You know the specifics of your scenario better than any reply poster so apply what you decide the reference(s) that supports your scenario. If the IRS code says "entire" costs for your scenario then no need to breakout costs

Another reference if you did not find it already:

https://www.irs.gov/faqs/itemized-deductions-standard-deduction/medical-nursing-home-special-care-expenses/medical-nursing-home-special-care-expenses