Long Time Subscriber, Retired Tax Professional. Currently living in a Retirement Community. Wife has Dementia, and early in 2026 will be moving into a specialized, locked Unit. 24 hour care, etc. Cost will be $12,000 per month. Will this qualify for a Medical Deduction ? Thanks,
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Most likely yes. Section 213(d) provides a medical deduction for qualified long-term care services as defined in section 7702B. You will need to check the conditions for chronically ill in that same section 7702B - generally taxpayers with dementia fall into this category. -
It is highly likely that the wife, living in a specialized locked facility for dementia-related issues, will be able to include ALL such expenses as a medical deduction.
However, if the husband continues to live in a separate "retirement" facility, only his true medical costs (usually listed on an annual statement for residents) can be a medical deduction.
You also will need to verify if any long-term care benefits are being paid by an insurance company. Such are normall reported on a Form 1099-LTC.Comment
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