Long Term Memory Care Expenses

[Yardley CPA]

Husband and wife filing MFJ. Both 63 years old and both retired. Husband was diagnosed with Alzheimer's Disease and placed in a long term care home in April 2011. I believe the expenses associated with that care can be deducted as an itemized medical deduction on Schedule A. Would it simply be noted on one of the fill-in lines on the Medical Expense worksheet..."Long Term Care - Filer?"

In addition, is taxpayer entitled to any other benefit? No wages during 2011 for the disabled spouse. Only pension income...no disability benefits. Husband did receive Social Security. Eligible for Schedule R? Any thoughts would be greatly appreciated.

[Pacun]

The long term care home charges for medical and room and board. The medical portion is deductible on Sch A. I don't see any other benefits from the federal level but some states give a break to pension income.

[michaelmars]

the amount deductible is determined by the level of care that the person needs. there are other posts here with all the details but someone with Alzheimer's is generally considered fully disabled and gets 100% of the cost as a medical deduction.. Most homes have a letter they give out which gives the percentage you can deduct as medical for people not considered needing full care.

[Yardley CPA]

Thanks for your posts. I appreciate the information.