fourwheelcycle wrote: ↑Wed Mar 04, 2020 2:32 pm
Chip wrote: ↑Wed Mar 04, 2020 2:18 pm
When my mother was in an ALF I prepared her returns deducting essentially all of her ALF expenses. This was after receiving guidance from the facility that this was allowed by the code if the primary purpose of her living there was to receive the required medical care. Plus of course meeting the 2/5 ADL, supervision of care, care plan, etc. requirements. I think they were drawing from 26 U.S. Code § 213 and 26 U.S. Code § 7702B (for the definition of chronically ill individual).
Yes, I read the same info. My father does not need help with any of his ADLs, so that was one of the things that stopped me from deducting all of his ALF expenses.
My mother is fairly independent (although klutzy) in her ADLs, but she qualifies under the second provision:
26 US Code § 7702B(c)(2)(A)(iii):
- requiring substantial supervision to protect such individual from threats to health and safety due to severe cognitive impairment.
This is preceded by an “or” at the end of (ii), meaning that it is independent of the requirement of needing help with ADLs.
If your father has significant cognitive impairment, ask the physician if this section would apply to him.
(I am not in the legal field, and I’m writing on a tablet, so I apologize if I have botched the citation.)
Edit to add: as some might wonder how this level of dementia coexists with semi-independence in ADLs, she has vascular dementia and has lost nearly all short term memory, meaning that she doesn’t know if she just ate, doesn’t remember that she takes meds, much less whether she’s taken then, rarely remembers where she is, doesn’t remember/realize that there is nursing staff with her every day, and essentially can’t learn anything new due to inability to remember what she was just taught. Otherwise, her personality is unchanged, and she can dress, make her bed, go downstairs to eat, feed her cat, attend religious services, sing along with any song from the sixties or earlier, etc.
The continuous execution of a sound strategy gives you the benefit of the strategy. That's what it's all about. --Rick Ferri