The Chronically Ill and Taxes

You are defined Chronically Ill by IRS standards if you can't do two of the six normal daily tasks of eating, bathing, dressing, toileting, transferring, and continence without substantial assistance. Bathing and dressing are the two that usually apply first it seems. You are also chronically ill if you have Alzheimer's disease or similar dementia. If you are so classified, then all expenses including room, board, and personal care are deductible as  medical expenses. With nursing home and assisted living costs so high, you can quickly exceed the 7.5% of adjusted gross income threshold for medical expenses so you can get a benefit for the deduction. A licensed health care provider needs to certify your condition.