I have a tax question.

My mom is in a nursing home and our CPA uses all of the costs she pays to them as a Medical Deduction on schedule A. I don’t know if this is the same for Memory Care, or if they somehow have to separate room/board from medical expenses.

Contact a tax professional. A lot has changed with federal refund this year BUT..... If you file a state return you can still deduct things that can no longer be deducted on your federal return.

Weeble - Here is some info from the IRS website:

"The Tax Reform and Jobs Act of 2017, enacted on December 22, 2017, changed the AGI threshold for medical expenses from 10% to 7.5% for 2017 (and 2018). "

This means that to start with, medical expenses may only be deducted to the extent that they exceed a percentage of the taxpayer's adjusted gross income. That amount is 7.5% for 2018, but we don't know what it will be for 2019, which is what you seem to be asking.

Specifically with respect to nursing home care, the IRS website says this:

"Deductible medical expenses may include but aren't limited to the following:
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Payments for inpatient hospital care or residential nursing home care, if the availability of medical care is the principal reason for being in the nursing home, including the cost of meals and lodging charged by the hospital or nursing home. If the availability of medical care isn't the principal reason for residence in the nursing home, the deduction is limited to that part of the cost that's for medical care."
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So you need to figure it out based on your mother's circumstances, with assistance from the nursing home administrative staff if necessary.

ruustyk, regarding claiming your Mom as a dependent, call the IRS or a tax preparer as the new Tax Reform items are now in effect, I believe there has been a change in dependent status.

You need to ask the facility what portion of her fee is for medical expenses as opposed to room and board.

If her medical expenses exceed a certain percentage of her AGI, she can deduct them, I believe.

You should search the IRS website for deductibility of medical expenses for the rules.

Hello,
My Mom is an AL she is able to write off monthly room and board but not the telephone or cable also any out of pocket prescription co pays, dental or medical also supplies like diapers also if you transport her to any medical appointments you can receive a gas mileage also her Medicare supplement is also a write off hope this helps. Since we pay half of her expenses we can claim her as a dependent