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Medical Deductions at Assisted Living Facilities
Is a family member entering an assisted living facility (ALF)? Part of the cost may be deductible as a medical expense.
To qualify for medical deductions, costs must be required for rehabilitation services, maintenance or personal care services for a chronically ill individual. Also, a licensed health care practitioner must establish a plan of care.
Generally, a "chronically ill individual" is someone who is unable to perform at least two of the six activities of daily living (ADLs) without substantial assistance from another person. The ADLs are eating, toiletry, transference, bathing, dressing and continence.
The deductible ALF costs must be properly allocated to health care. Reminder: Medical expenses may be deducted only to the extent the annual total exceeds 7.5% of adjusted gross income.
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