Are Assisted Living Facilities charges tax deductible?

Answer 1

Generally no. However, there may be a medically required aspect to look at. In fact, I have found that some facilities have a type of billing that breaks out the medical component of what they provide (nurse fee's,, doctor visit, etc), which may be deductible. Finally, I have seen one major chain (agreably where the residents have a buy in), break out a real property tax component, presumably so you can take advantage of that too. It may be deductible if living there meets the requirements of qualified long-term care services. This generally requires that within the previous 12 months a licensed doctor has certified that the individual meets one of two requirements: 1. He or she is unable to perform at least 2 out of 6 activities of daily living without the help of another person. Those activites are eating, toileting, transferring, bathing, dressing, and continence. 2. He or she requires substantial supervision for their own health and safety. I could see where someone with Alzheimer's disease may not require the services of a nursing home but instead enter an assisted living facility. If the requirements above are met, then the cost would be deductible as a medical expense. For residents that are not chronically ill, you can deduct those expenses that can be identified as medical expenses.