retirement home

[Hahn1040]

Cients are 80+ year couple living in a Sunrise Independent living facility. Their lettter from Sunrise states that typically normal rent and fees do not meet the test to claim a medical deduction. However, if they have been certified as unable to perform (without Substantial assistance) at least two activites of daily living "ADL" then the resident would be deemed to be in the facility for nursing care.

the wife had been feeding, bathing and dressing the husband most of 2008 because he was unable to do so. In 2009 they started having outside help come in to do these things because it was too difficult for the wife to continue to manage these chores.

I asked if it is documented in his file that he was unable to perform at least two ADL.

I have another client who lives in a different Sunrise Independent living facility and his letter from Sunrise states that 30% of his living expenses are considered to be for medical care.

I would appreciate some input from others concerning their experiences with this issue.

My question is: if Sunrise staff certifies that the husband required help with at least two ADL, and it is the wife that is providing this help, does that meet the IRS qualification to be considered need for medical care?

Certainly for 2009 when they have outside help coming in, it will qualify. Then his half of the rent and fees will be deductible as medical expense.

My other question is why one Sunrise independent facility gives a percent to be used for medical and another does not. Are there varying degress of "Independent living"?

Thanks for any input you can give.

[kcjenkins]

First, the second question. Yes, indeed there are actually several levels of 'assisted living' facilities. Often different parts of the same overall operation. Sometimes separate, but with the buy-in to one, you get the right to move to the higher care unit when it becomes necessary.

As for the first, yes, if he meets the tests, then a portion of his half of the cost would qualify. Actually, the whole point of those places is that you are paying more than a normal apartment or home would cost to rent, because you are getting the availability of the extra care services. And even if the wife was providing a lot of the care, no doubt she was relying on some of those services, such as help lifting him, transporting him to the doctor, possibly medical monitoring such as blood pressure checks, blood tests as needed, etc. It's a sad but true fact that as we age, we start needing more help to do things as simple as getting out of bed, etc. Then we need modifications to allow room for a wheel chair, etc, and then ..........well, you get the idea. The extra cost to meet these needs is an allowable medical deduction, even tho a lot of it is not directly "medical" in nature.