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the place where my husband lives has it listed on their monthly invoice--medical care. however, if your parents' place isn't so specific, ask them what part of their monthly care is classified as health care. that is the part that qualifies as medical expenses. consult a professional as to who can claim the actual deduction.
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Here is some information from a form I was given by an AL facility where a family member lived:

"According to HIPAA, for tax years beginning after 1996, "qualified long-term care services" are deductible from gross income as an itemized deduction. This is subject to the limitation that when added to any other unreimbursed medical expenses for the year, only the amount that exceeds 7.5% (I think this has been raised to 10% now) of adjusted gross income is an itemized deduction.

"Qualified long-term care services" can include maintenance or personal care services that are required by a "chronically ill individual." It also includes someone who requires substantial supervision to protect themselves from threats to health and safety due to severe cognitive impairment.

For AL and Alzheimer's care, HIPAA now provides some clarity. In order to deduct the care costs, there must be an Activities of Daily Living deficiency or cognitive impairment. In addition, the plan of care must be prescribed by a licensed care practitioner and updated annually."

I interpret this to mean that if the resident requires help with ADLs and/or is in AL for safety reasons, and there is a plan of care, almost the entire cost is treated as a medical expense. The exception would be for things like beauty shop charges or entertainment expenses. Of course only the person who is paying the expenses can claim the deduction, and if someone other than the resident is paying, that person would need to be able to claim the resident as a dependent to be able to claim the expenses. If both of your parents are in AL, but only one meets the criteria according to HIPAA, maybe only part of the cost would be deductible. It would probably be worth a consultation with a tax preparer for clarification.
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