Medical Expense Deduction for Assisted Living Facility?

[calicode]

What is the name of your state (only U.S. law)? CA

I'm helping a friend complete their parent's final tax return.
The parent died of cancer in December 2009.

Earlier in the year, the parent had been given a Doctor's notice referring them to Hospice, and that life expectancy was around 6 months.

The child found an "Assisted Living Care Facility" for the parent to live in. The facility was a "non medical" facility. They provided 24 hour surveilance and would help the parent with daily living activities (such as bathing, trips to restroom, dressing and serve meals). Hospice would come into the facility and administer medication. The facility, although "non medical" had an oxygen certification, and could administer oxygen to the parent.

The facility charged around $4000 per month for the room (including meals & assistance).

The Question is: Is the amount paid to the "Assisted Living Facility" deductible as a "Medical Expense" on the Schedule A?

Thanks so much for any insight.

 

[LdiJ]

What is the name of your state (only U.S. law)? CA

I'm helping a friend complete their parent's final tax return.
The parent died of cancer in December 2009.

Earlier in the year, the parent had been given a Doctor's notice referring them to Hospice, and that life expectancy was around 6 months.

The child found an "Assisted Living Care Facility" for the parent to live in. The facility was a "non medical" facility. They provided 24 hour surveilance and would help the parent with daily living activities (such as bathing, trips to restroom, dressing and serve meals). Hospice would come into the facility and administer medication. The facility, although "non medical" had an oxygen certification, and could administer oxygen to the parent.

The facility charged around $4000 per month for the room (including meals & assistance).

The Question is: Is the amount paid to the "Assisted Living Facility" deductible as a "Medical Expense" on the Schedule A?

Thanks so much for any insight.

It is partially deductible. The portion of the expense that went to medical care is deductible, the portion that went to living expenses is not.

Most assisted living facilities break the bill down between living expenses and medical care, for that reason.