Assisted Living could be a deduction under Medical and if you file a Schedule A. There are limits to how much you can deduct for qualified medical expenses. For you that would be the amount of qualifying medical that is more than 7.5% of your Adjusted Gross Income.
Generally, anything that is directly related to the individual’s medical care, including health or Medicare insurance, long-term care insurance, eye wear, hospitals, hearing aids, and so forth, qualifies as a medical expense.
The portion of the costs that are for medical care would be allowed. A special needs unit, or dementia care at an assisted living facility, then you may qualify for a tax deduction on all costs for your wife.
You need to have a certified plan of care from a licensed health care practitioner, and be unable to perform at least two activities of daily living, such as bathing, dressing, or eating. Then those costs would be deemed to be medical. Your wife requires substantial supervision to protect her health and safety, that is why all her costs are deductible.
For you , an itemized list is required unless you are bedridden still.
After you view my response, please post if you need more information or if you need no further clarification a positive rating is appreciated.
I know rating takes an additional step and I truly appreciate it when you take the extra time!