naneklund[at]aol.com (Nan Eklund) wrote in

- quote -

I am truly sorry about your loss which began long before the
final breath.

A good friend asked her mother's doctor if her mother had
Alzheimers or "just" dementia. He responded, "Does it really
matter? The results are the same no mater what you call it."

Martha Matthews, EA

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"Nan Eklund" <naneklund[at]aol.com> wrote:

- quote -

Also keep in mind that it doesn't specifically have to be
Alzheimer's to qualify as disabling. An autopsy might be
necessary to distinguish between Alzheimer's and other forms
of senile dementia, but the distinction is immaterial to
taxation. They really only mattered when treating the
individual and possibly to those sharing their genes.

Jo

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Anecdotal response:
My husband was "diagnosed" with Alzheimers. Without an
autopsy. The symptoms in a 56 year old man seem to
satisfy most doctors. His last doctor even signed the
death certificate - without an autopsy either - giving
the cause of death as Alzheimers.

Believe me, most doctors and most IRS personnel do not
require an autopsy.

Nan, EA in LA

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deduction "FF" <n3-eu[at]comcast.net> wrote:
- quote -

Thanks Fred, and all the others who have replied. I'll check
the above article.

I do indeed have an appointment with an EA next week to take
a detailed look at the bills, etc. However, before meeting
with any professional, I like to educate myself as much a
possible on the issues. It makes communicating, even face to
face, much easier and more effective.

Regards,
Vic Dura

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Nan Eklund wrote:

- quote -

But the only true diagnosis of Alzheimer's requires the
dissection of the brain. But some doctors have been known
to write "prescriptions" that can result in tax deductions.

--
Frederick E. Jorden http://Tax-Accounting-Payroll.com
7825 Midlothian Tpk - 207 Richmond, VA 23235-5247 EMAIL knowtax[at]bigfoot.com
(804) 320-6210 FAX (804) 320-6211

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"Vic Dura" <vpdura[at]XXXhiwaay.net> wrote:

- quote -

See this link:

http://www.ruskinmoscou.com/article-...20payments.htm

I don't know whether the above article is the latest and
best word on the topic, but it is very detailed on your
specific question. Your description of her condition isn't
detailed enough for me to fit it in with the rules for
deduction and literally as worded might not. Due to the
size of the deduction involved, consulting a tax pro seems
the best way to approach the problem.

Fred F.

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Vic Dura wrote:

- quote -

You've had one response which confirms all the costs are
medically deductible; HOWEVER, be aware that this must be
"prescribed" by a doctor. Keep that "DOC"umentation in
your files just in case.

Cheer$,
Harlan Lunsford, EA in LA

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Vic Dura <vpdura[at]XXXhiwaay.net> wrote:

- quote -

My understanding is that if the patient has been "certified"
as unable to perform at least 2 of the "ADLs," then the
entire cost IS deductible. This is likely to be a "slam
dunk" if the patient is in a skilled nursing facility (or
long term care equivalent) as such facilities will typically
NOT admit a patient unless by doctor's orders (at least, in
my state).

"Assisted living" situations could be a bit trickier because
doctor's orders are typically NOT required (in my state) and
patients are free to check in or out as they please. So, in
that case, it would appear essential to get a doctor's
"certification" as per the info on page 9 of Pub 502.

But, in any event, I would NOT attempt to deduct separately
billed charges for cable TV, activities, etc.

MTW

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I got a response from the IRS expert help site about this.
The word "Alzheimers" is an automatic reason for the
assisted living costs. If my memory of the response is
correct (not Alzheimers, just "normal" old age memory), you
won't have any trouble at all.

Nan, EA in LA

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"Vic Dura" <vpdura[at]XXXhiwaay.net> wrote:

- quote -

I don't remember the exact guidelines but if any of it is
deductable, than all of it is deductible. And I don't know
about anyone else, but I consider someone to need assistance
with eating if they need someone to tell them its time to
eat and to put the food in front of them. Not necessarily
to actually put the food into their mouths. Many Alzheimers
patients cannot remember if or when or what they are
supposed to eat. Similarly with bathing and dressing.

Jo

--
"Dogs may have kept us company on the hunt, but it was the cats who
insisted we invent houses and discover fire." -- Khiem Tran

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"Vic Dura" <vpdura[at]XXXhiwaay.net> wrote

- quote -

Basically, if she needs help with one of the basic life
functions of eating, bathing, dressing, toileting, and
mobility (there might be another) then she's there for
medical purposes.

And yes, I believe all of the expenses would be deductible
in her case.

Now, there may be other people in retirement homes that
aren't there for medical reasons, and they can't deduct any
of their expenses.

--
Paul A. Thomas, CPA
taxman at negia.net

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I am trying to estimate the medical expense component of
assisted living facility costs.

My 89 year old mother-in-law was diagnosed with Alzheimer's
Disease a couple of years ago and requires supervision to
ensure that she takes her prescribed medications and does
not wander off or injure herself. She is in good physical
condition but has an erratic memory, often not remembering
where she is or where she is going.

Because of her condition, she is in an assisted living
facility for which she pays $3400/month for a one bedroom
apartment with a living room and bathroom but no kitchen.
This is the basic facility fee which includes rent,
utilities and the general assistance and monitoring that she
requires. It does not include specific medical assistance,
e.g. if she caught a cold and went to see a doctor, that
would be billed separately. Other items billed separately
are telephone, cable-tv, meals and any resident activities
in which she participates.

I would like for her to be able to deduct some portion of
the $3400/month as a medical expense required for the
Alzheimer. Is that possible? The rental value of a similar
1-bedroom, 1-bath apartment with kitchen, in her area is
approximately $825/month. Utilities would be approximately
another $200/month at the most.

Can I reasonably conclude that the "assisted" component of
her assisted living fee is $3400 - $825 - $200 = $2375/month??

I've read Pub-502 and according to how I read it, *all* of
the assisted living costs are medical. That can't be right.

Thanks for any comments.

Regards,
Vic Dura

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