MY WIFE HAS ENTERED A SKILLED NURSING CARE FACILITY. SHE IS A PERMASNENT PATIENT IN THEIR MEMORY CARE UNIT SUFFERING FROM ALZHEIMERS . CAN I...

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Welcome to ExpertHelp.  My name is Barbara, and I am an IRS Enrolled Agent with over 20 years of tax preparation experience.

You can deduct the cost of the nursing care facility as a medical expense deduction on your tax return.

See the IRS guidance on this:  https://www.irs.gov/faqs/itemized-deductions-standard-deduction/medical-nursing-home-special-care-expenses/medical-nursing-home-special-care-expenses

Please let me know if I can assist you further.

Thank you and best regards,

Barb

William,

In order for assisted living expenses to be tax deductible, the resident must be considered "chronically ill." This means a doctor or nurse has certified that the resident either:

• cannot perform at least two activities of daily living, such as eating, toileting, transferring, bath, dressing, or continence; or
• requires supervision due to a cognitive impairment (such as Alzheimer's disease or another form of dementia).

In addition, to qualify for the deduction, personal care services must be provided according to a plan of care prescribed by a licensed health care provider. This means a doctor, nurse, or social worker must prepare a plan that outlines the specific daily services the resident will receive. Though not required by law, most assisted living facilities prepare care plans for their residents.

The IRS allows you to deduct qualified medical expenses that exceed 7.5% of your adjusted gross income for  2018. Beginning Jan. 1, 2019, all taxpayers may deduct only the amount of the total unreimbursed allowable medical care expenses for the year that exceeds 7.5%  of their adjusted gross income, if you are able to itemized.

Victor Santucci  EA

William,

Do you need further assistance with your original question?

Victor Santucci  EA