Assisted living costs deductible

[Janitor Bob]

Elderly client had some medical issues at end of 2011. Once she got out of hospital, she had independent nurses/caregivers come to her home to assist with everyday things.....some specifically medical-related, but most of the stuff these people did were help with bathing and household chores that client could not perform. She paid approx. $35,000 to these people in 2012 and is just SURE that it is a deductible medical expense..I'm not so sure.....opinions?

[Janitor Bob]

I now see where household help is specifically mentioned as NOT being a qualified medical expense.

[Margaret CPA in OH]

Also, was the client diagnosed at a level 1,2 or 3? Unable to perform at least 2 activities of daily living for 90 days? Cognitively impaired? Was assistance prescribed?

[joanmcq]

Bathing is one of the 5 factors for assisted living to qualify for medical & LTC reimbursement.

[kcjenkins]

I now see where household help is specifically mentioned as NOT being a qualified medical expense.

JB, remember that "household help" in this context means things like cleaning the house, but not things like changing the bed sheets for a bed-bound person. Normally, the agency will provide invoice that breaks these things down into the proper categories. Bathing assistance IS considered a medical service.