Maybe this isn't new information for most of you, but it was for me. I had my mom's taxes done yesterday and was told by the person who did them that the medical expense portion of her monthly assisted living can be written off as a deduction. My mom didn't go into assisted living until the end of December, so it's not possible for this year, but I will definitely be looking into it for next year. I live in Ohio.
Since my Dad was still living in his 3-story house and was a major fall risk, the cost of him having 24-hour caregivers could be deducted. That's good, something I didn't know about. But this January, Dad moved into Independent Living where there is no stairs, but come next tax season the cost of his apartment isn't deductible which I didn't expect. But if there is a higher level of care cost for him while being in IL, that may or may not be deductible... that is something the CPA and I will need to revisit come next tax season. The wording is very tricky how the IRS has it spelled out.