Thanks AR, I wondered where you were :). Actually I WAS a CPA before becoming a nurse, I wanted your opinion because I have not been working in that field for the past 15 years or so. When you didn't respond I went to the IRS publications and read up on it :). Mom is going to be able to deduct this on her own tax return. She has substantial retirement income (a nice monthly chunk that covers the nursing home costs). She is no one's dependent. She meets the qualifications listed in the publication covering this, medical need, skilled nursing facility etc. I got a copy of her care plan and admission orders to keep in case of audit. We are good to go. Thanks for taking the time to answer this. I would have had to research it before I filed her return anyway, I am certainly aware of how squirrelly these things can be.  

 After some traveling and some computer difficulties.  Hope everyone is well,
 and that the Memorial Day weekend is a time for pleasant memories of your
 loved ones.

 In response to a question posed several weeks ago.

 I am now retired, but in my working life I was a tax accountant

 Deducting medical expenses paid for another depends on several things - and
 far too complicated to explain well in a newsgroup.

 But briefly

 1 - the expenses must be for a medical purpose, to alleviate or care for the
 symptoms of a medical condition.  Most nursing home costs qualify.  SOME
 expenses in assisted living or "supported independent" situations qualify.
 The good facilities usually provide data annually on what portion of their
 fees are "medical expenses"

 2 - the expenses must be incurred for someone who is your dependent.  Family
 members by blood or adoption CAN be your dependent IF you provide more than
 one half of their support.  So for example:

 Nursing home monthly cost                                       $3,000
 Social security/pension benefits/other income            2000
 shortfall pd by family                                               1,000

 The nursing home resident is NOT a dependent.

 However bump the costs up to $3500, and reduce the pension/SS to $1,300 and
 the shortfall is $2200, which is more than one half and you are supporting
 that person.  Claim the personal exemption AND put the medical costs into
 the formulas used for itemized deductions.

 I want to caution you that this is a VERY simplified discussion, and like
 all advice received via the Internet discussion groups, it may possibly be
 worth MUCH less than what you have paid for it.  I advise anyone who thinks
 they may be incurring expenses which fall into the deductible area to
 consult a professional tax service.  H & R Block, a CPA, an enrolled agent
 are all good possibilities.  Ask around to insurance agents, banks, etc to
 get referrals to people in your community.

 On a related topic - adjusting the assets/income of a person requiring
 nursing home care is dicey and should only be attempted with the advice of a
 good eldercare issues attorney.  And yes, their services will be expensive.
 But the guidelines for qualifying for Medicaid are quite strict, and full of
 traps for those who don't understand the guidelines or are attempting to
 meet them without professional advice.

 Hope this helps

 A R Pickett  aka Woodstock

 "Sometimes the facts threaten the truth"
 Amos Oz, prize winning Israeli author

 Read my book reviews at:
 http://www.booksnbytes.com/reviews/_idx_ws_all_byauth.html

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