Are assisted living expenses deductible?
August, 20 2014 by Dave Du Val, EA
Hey Dave,
My brother is in assisted living; what part of his expenses can be deducted? He needs assistance with getting dressed and all daily hygiene activities.
Peggy
Peggy,
If a principal reason your brother is in the home is to receive medical care, the costs of meals and lodging in the home would be deductible on your return if your brother qualifies as your dependent − or if he would qualify as your dependent except for the Income Test. The fact that he needs assistance with bathing and hygiene would qualify him as a “chronically ill individual” under IRS rules, and, therefore, the expenses would be deductible.
Deductibly Yours,
Dave