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February 20, 2020
Question

My husband is totally disabled and living in an assisted living facility. He requires help with all activities of daily living. Is his room charge deductible?

  • February 20, 2020
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1 reply

AmyC
Employee
February 20, 2020

If he lives in a nursing home, the IRS pub 502 says:

 

Nursing Home You can include in medical expenses the cost of medical care in a nursing home, home for the aged, or similar institution, for yourself, your spouse, or your dependents. This includes the cost of meals and lodging in the home if a principal reason for being there is to get medical care.

 

Don't include the cost of meals and lodging if the reason for being in the home is personal. You can, however, include in medical expenses the part of the cost that is for medical or nursing care.

 

Every medical item is broken down in the IRS pub 502 link above, if you need more help.

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