Assisted Living Expenses

Thanks for speedy reply.  I'll check with her son on that, but I believe she did need some medical care.

Where do I find quick finder and textbook?

I was going to suggest Pub 502, a secondary source that's free rather than a secondary source based on other secondary sources that is for sale.  (Does JK Lasser still sell reprints of Pub 17?)  But Pub 502 is somewhat ambiguous depending on whether you are looking for "Qualified Long-Term Care Services" on Page 10, or "Nursing Home" on Page 11.  I think both were written decades ago, when there was not the wide range of "assisted living" residential choices for seniors and disabled persons.  

Where I'm from, $80,000 gets you a lot of medical services.  Elsewhere, it's more like the fringe benefit you get at the White House.  (Of course, the former doctor there, now in Congress, was known for handing out pills.)  That's why it's cheaper for some people just to live on a cruise ship year-round.  

That garbage was obviously written by someone with limited knowledge of tax law.  Also, limited fluency with the English language.  Consider this sentence:  "Independent living is typically not tax deductible, unless an older adult is in a continuing care retirement community or medical services provided by a home care nurse or caregiver."

I vote for 2 activities of daily living = 100% deductible

@Bsch4477 That is the case when the taxpayer is in good health but the residential establishment has medical personnel and equipment available when needed by residents who are then eligible to use them -- sort of like an insurance policy.  The "accounting" will tell the resident what percentage of payments they made were for the operation of the medical side of the services provided.