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It has been my experience over the past 28+ years that you just need some documentation for your files when claiming this deduction
. The doctor does not have to send anything to the IRS in advance of any questions. The IRS may not even question the deduction, but in the event they do, having a letter in your files that you can send to the IRS to confirm the medical expense will in all likelihood satisfy their questions.
The doctor can write a letter addressed to the IRS, but give it to you to keep in your tax files. The letter should be something as follows:
Internal Revenue Service
(Appropriate Service Center)
Regarding: Patient Name
Date of Birth
Social Security Number
Dear Sir or Madam:
I am writing this letter to confirm the necessity of Home Health Care for my patient [name of patient], who has the following diagnoses relevant to this service: [list diagnoses]
This service is medically necessary for the following reasons: [list the reasons that you outlined above].
It will, or is reasonably expected to, prevent future injury, and to provide assistance to the patient in areas where she is unable to care for herself since the onset of this illness, condition, or disability. [List potential problems and the benefits of the health care provider]
It will, or is reasonably expected to, reduce or ameliorate the physical, mental, or developmental effects of an illness, injury, or disability. [Please provide details]
It will assist the individual to achieve or maintain maximum functional capacity in performing daily activities, taking into account both the functional capacity of the individual and those functional capacities that are appropriate for individuals of the same age. It will also reduce the chance of further injury and note the progression of the illness that might otherwise not be observed. [Please provide details.]
Please let me know if you require additional information from my records.
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