Can the assisted living costs be deducted on income taxes?

You are correct, Jan. Assisted Living, Independent Living and SOME Nursing Home expenses are not deductible on one's Income Tax Return. (Form 1040). The Medical Deduction, as it is known, must exceed 7.5% of the AGI ( line 37, and again on line 38). Many of us have a zero on line 4 of Schedule A because of this requirement on line 38.

Best I have been able to find in researching this is that the R & B is not deductible but as is the case with my husband in an ALF, there are extensive additional costs added to his R&B for his care needs that would qualify as a tax deduction. It is a moving target given how the IRS is being defined these days. My CPA does our taxes so will let you know the outcome. That is assuming I have time to even do the taxes, given the care demands my husband requires of me.

I don't think assisted living is deductible on her income tax; I understand that medical expenses can only be deducted if they exceed a certain percentage of her income. Your best answer would come from a cpa. My dad is in assisted living and we are not planning to deduct the expenses.