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Lane
Lane, JD, CFP, MBA, CRPS
Category: Tax
Satisfied Customers: 10131
Experience:  Law Degree, specialization in Tax Law and Corporate Law, CFP and MBA, Providing Financial & Tax advice since 1986
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I have a client who went into an assistant living for she has

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I have a client who went into an assistant living for she has dimentia. She was diagnosed with it. Can we take the Room and Board? I know we can take the personal care expenses, what out housekeeping, laundry and Senior helpers who helped shop and prepare meals.

NPVAdvisor :

Hi

NPVAdvisor :

Assisted living might not be enough, alone ... but many of those facilities have custodial care as well...

NPVAdvisor :

Do you know whether the doctor specified as medically necessary?

Customer:

No......I do know she was no longer able to care for her self and needed to have someone come in and help..

NPVAdvisor :

What this turns on is "medically necessary"

NPVAdvisor :

If you can get documentation that the doc has said it's now needed, that makes it come to the level of custodial care vs just assisted living

NPVAdvisor :

Look at the second bullet here:

NPVAdvisor :

Deductible medical expenses may include but are not limited to:



  • Payments of fees to doctors, dentists, surgeons, chiropractors, psychiatrists, psychologists, and nontraditional medical practitioners

  • Payments for in-patient hospital care or nursing home services, including the cost of meals and lodging charged by the hospital or nursing home

  • Payments for acupuncture treatments or inpatient treatment at a center for alcohol or drug addiction, for participation in a smoking-cessation program and for drugs to alleviate nicotine withdrawal that require a prescription

  • Payments to participate in a weight-loss program for a specific disease or diseases, including obesity, diagnosed by a physician but not ordinarily, payments for diet food items or the payment of health club dues

  • Payments for insulin and payments for drugs that require a prescription

  • Payments for admission and transportation to a medical conference relating to a chronic disease that you, your spouse, or your dependents have (if the costs are primarily for and essential to necessitated medical care). However, you may not deduct the costs for meals and lodging while attending the medical conference

  • Payments for false teeth, reading or prescription eyeglasses or contact lenses, hearing aids, crutches, wheelchairs, and for guide dogs for the blind or deaf

  • Payments for transportation primarily for and essential to medical care that qualify as medical expenses, such as, payments of the actual fare for a taxi, bus, train, or ambulance or for medical transportation by personal car, the amount of your actual out-of-pocket expenses such as for gas and oil, or the amount of the standard mileage rate for medical expenses, plus the cost of tolls and parking fees

Customer:

She was moved to a nursing home in October, would that be covered?

NPVAdvisor :

Yes, absolutely

NPVAdvisor :

See this, on the home care piece - in pub 502 - home care is coveredn under nursing services

NPVAdvisor :


Nursing Services





You can include in medical expenses wages and other amounts you pay for nursing services. The services need not be performed by a nurse as long as the services are of a kind generally performed by a nurse. This includes services connected with caring for the patient's condition, such as giving medication or changing dressings, as well as bathing and grooming the patient. These services can be provided in your home or another care facility.


Generally, only the amount spent for nursing services is a medical expense. If the attendant also provides personal and household services, amounts paid to the attendant must be divided between the time spent performing household and personal services and the time spent for nursing services. For example, because of your medical condition you pay a visiting nurse $300 per week for medical and household services. She spends 10% of her time doing household services such as washing dishes and laundry. You can include only $270 per week as medical expenses. The $30 (10% × $300) allocated to household services cannot be included. However, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses. See Maintenance and personal care services under Long-Term Care, earlier. Additionally, certain expenses for household services or for the care of a qualifying individual incurred to allow you to work may qualify for the child and dependent care credit. See Publication 503, Child and Dependent Care Expenses.


You can also include in medical expenses part of the amount you pay for that attendant's meals. Divide the food expense among the household members to find the cost of the attendant's food. Then divide that cost in the same manner as in the preceding paragraph. If you had to pay additional amounts for household upkeep because of the attendant, you can include the extra amounts with your medical expenses. This includes extra rent or utilities you pay because you moved to a larger apartment to provide space for the attendant.

NPVAdvisor :

Hre's the pertnent part (actually to both questions)

NPVAdvisor :

For example, because of your medical condition you pay a visiting nurse $300 per week for medical and household services. She spends 10% of her time doing household services such as washing dishes and laundry. You can include only $270 per week as medical expenses. The $30 (10% × $300) allocated to household services cannot be included. However, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses. See Maintenance and personal care services under Long-Term Care, earlier. Additionally, certain expenses for household services or for the care of a qualifying individual incurred to allow you to work may qualify for the child and dependent care credit. See Publication 503, Child and Dependent Care Expenses.

Lane and other Tax Specialists are ready to help you

Thanks much!

Lane