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April 14, 2022
Question

Are ALF Memory Care expenses and home health care for person with Alzheimer's deductible?

  • April 14, 2022
  • 1 reply
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I am filing taxes for my father who has been diagnosed with Alzheimer's disease. He paid for home health care through an agency for part of the year. He also went to Memory Care ALF for 2 weeks as temporary respite care when he was discharged from hospital as I had no help for him at home and needed time to figure out solution. The hospital would not release him until I had a safe place for him to go.  I then hired 24x7 home care from agency to care for him at home.  After his needs became too hard to keep at home he was moved to ALF in memory care unit. Are all these expenses deductible? (home health care, respite 2 week care at memory care facility and permanent move to ALF memory care facility?) the ALF memory care facilities have nurses on staff as well as Home Health Aids to care for my dad. My father has paid for all expenses out of pocket.

1 reply

April 14, 2022

Yes, they are deductible. 

 

Medical, dental, and vision expenses are reported on Schedule A and entered in the Deductions & Credits section.

  1. With your return open, search for Schedule A and then select the Jump to link in the search results.
  2. Enter your medical expenses, starting with prescriptions, on the following screens.

To claim the medical expense deduction, you must itemize your deductions. Itemizing requires that you don't take the standard deduction. Normally, you should only claim the medical expenses deduction if your itemized deductions are greater than your standard deduction (TurboTax can also do this calculation for you).

If you elect to itemize, you must use IRS Form 1040 to file your taxes and attach Schedule A.

  • On Schedule A, report the total medical expenses you paid during the year on line 1 and your adjusted gross income (from your Form 1040) on line 2.
  • Enter 7.5% of your adjusted gross income on line 3.
  • Enter the difference between your expenses and 7.5% of your adjusted gross income on line 4.
  • The resulting amount on line 4 will be added to any other itemized deductions and subtracted from your adjusted gross income to reduce your taxable income for the year.
  • If this amount, plus any other itemized deductions you claim, is less than your standard deduction, you probably shouldn't itemize.

For additional information, please see IRS Pub.. 502 Medical and Dental Expenses (page 12)

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