Can a Taxpayer estimate Medical Costs of a Assisted Living Facility?
You can include in Medical Expenses the cost of Medical care in a Nursing Home, Assisted Living Facility, etc. If the principal reason for being there is to get medical care it includes the meals and lodging. If Taxpayer receives from their Doctor (or other licensed healthcare practitioner) a letter certifying the taxpayer is unable for at least 90 days to perform at least two activities of daily living (ADL) and will Likely need substantial assistance from another individual due to loss of functional capacity. If a taxpayer had this certification, than all of the expenses for the Assisted Living or Skilled Nursing facility including the meals and lodging is considered a medical expense. Now if a taxpayer did not have this certification and was a resident for family or personal reasons, than taxpayer can only use the nursing or medical portion. The meals and lodging would not be includable. In DL Baker vs. Commission, 122 TC 143, Taxpayers can estimate Medical Costs using a percentage
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