GardenArtist is right, you would need to contact the IRS or see a CPA to see what is deductible for the 2016 years when one files in 2017. It can be complex.
From Turbo Tax it says : In order for assisted living expenses to be tax deductible, the resident must be considered "chronically ill." This means a doctor or nurse has certified that the resident either:
•cannot perform at least two activities of daily living, such as eating, toileting, transferring, bath, dressing, or continence; or
•requires supervision due to a cognitive impairment (such as Alzheimer's disease or another form of dementia).
In addition, to qualify for the deduction, personal care services must be provided according to a plan of care prescribed by a licensed health care provider. This means a doctor, nurse, or social worker must prepare a plan that outlines the specific daily services the resident will receive.
"Generally, only the medical component of assisted living costs is deductible and ordinary living costs like room and board are not. However, if the resident is chronically ill and in the facility primarily for medical care and the care is being performed according to a certified care plan, then the room and board may be considered part of the medical care and the cost may be deductible, just as it would be in a hospital. If the resident is in the assisted living facility for custodial and not medical care, the costs are deductible only to a limited extent. In any case, the expenses are not deductible if they are reimbursed by insurance or any other programs. "
The best way to get an answer on which you can rely is by contacting the IRS by e-mail and asking. Their answer will be in writing.
Others have are familiar with this subject and will respond, but with tax questions, I always like to get the IRS to respond so I can rely on that opinion if an issue arises with a deduction.
From Turbo Tax it says : In order for assisted living expenses to be tax deductible, the resident must be considered "chronically ill." This means a doctor or nurse has certified that the resident either:
•cannot perform at least two activities of daily living, such as eating, toileting, transferring, bath, dressing, or continence; or
•requires supervision due to a cognitive impairment (such as Alzheimer's disease or another form of dementia).
In addition, to qualify for the deduction, personal care services must be provided according to a plan of care prescribed by a licensed health care provider. This means a doctor, nurse, or social worker must prepare a plan that outlines the specific daily services the resident will receive.
"Generally, only the medical component of assisted living costs is deductible and ordinary living costs like room and board are not. However, if the resident is chronically ill and in the facility primarily for medical care and the care is being performed according to a certified care plan, then the room and board may be considered part of the medical care and the cost may be deductible, just as it would be in a hospital. If the resident is in the assisted living facility for custodial and not medical care, the costs are deductible only to a limited extent. In any case, the expenses are not deductible if they are reimbursed by insurance or any other programs. "
See what I mean about this being complex.
Others have are familiar with this subject and will respond, but with tax questions, I always like to get the IRS to respond so I can rely on that opinion if an issue arises with a deduction.