In the case of assisted living, you are paying for care, but remember you are also paying for room and board. The room and board portion of the care do not count towards the medical expenses. However, the entire amount would be if the individual is classified as "chronically ill". This means that a licensed healthcare professional has certified that the individual is unable to perform at least two of the activities of daily living ( eating, toileting, transferrring, bathing, dressing and continence) without substantial assistance for at least 90 days.
If you are paying for the individual to be in an assisted living facility for the above reasons (inability to perform two of the ADLs), and are related to the patient, you may take the deduction from your return.
We get a letter from the facility. They calculated the portion that was medical and the portion that was room and board. We deduct that on the advice of our accountant.
To theresam Give a Hug, if there is no legal reason NOT to hire the sitter, the answer is to hire the sitter. Your mother's well being is more important than the owner's feelings. I would think the owner would welcome the additional help; the available staff would be able to allocate their time amongst the other patients.
I have my mother on a waiting list for an alzheimer's facility. In the mean time she is in an assisted living facility and her home health care Physical Therapist has recommended a sitter while we are on a waiting list for the alzheimer's facility. The owner of the assisted living does not seem happy with the sitter arrangement although they are short staffed and the sitter group has a very good name. How should I handle this?
If you are paying for the individual to be in an assisted living facility for the above reasons (inability to perform two of the ADLs), and are related to the patient, you may take the deduction from your return.