Deduction of long term care expenses

[RWG1950]

My taxpayer is a 93 year old widow, living in her own home, and has been in and is now out of hospice. She cannot perform 2 of 6 ADL's (can't perform most of them actually) and this triggered the benefits for her LTC policy, which unfortunately ran out in 2016. During 2016 she retained an in-home care service (Visiting Angels) which has been with her largely around the clock to provide her medications and help her with the ADL'S. They do no household chores or housework of any type.

Unfortunately this home care service is costly and the taxpayer incurred about $ 100,000 in bills to them in 2017.

This seems to be medically necessary for her & thus be a fully deductible medical expense - but because the amount is so large, I'm interested to hear from other tax preparer's on how they would handle these expenses on a return, i.e. fully deductible on schedule "A" or not.

Thanks for your comments.

[TAXNJ]

My taxpayer is a 93 year old widow, living in her own home, and has been in and is now out of hospice. She cannot perform 2 of 6 ADL's (can't perform most of them actually) and this triggered the benefits for her LTC policy, which unfortunately ran out in 2016. During 2016 she retained an in-home care service (Visiting Angels) which has been with her largely around the clock to provide her medications and help her with the ADL'S. They do no household chores or housework of any type.

Unfortunately this home care service is costly and the taxpayer incurred about $ 100,000 in bills to them in 2017.

This seems to be medically necessary for her & thus be a fully deductible medical expense - but because the amount is so large, I'm interested to hear from other tax preparer's on how they would handle these expenses on a return, i.e. fully deductible on schedule "A" or not.

Thanks for your comments.

If the costs meet the IRS Code definition of deductible medical expenses, and client is entitled to claim the expenses, has the proper documentation, would think your responsibility as a preparer is to ensure proper recording on the return.