Can I claim tax deduction for Alzheimer's care expenses for my mom?

You can potentially deduct these expenses as medical expenses on your Schedule A if you itemize deductions. The key is whether your mom qualifies as your dependent for medical expense purposes, which is different from qualifying as a dependent for exemption purposes. For medical expense deduction purposes, she can qualify as your dependent even with her higher income if: 1) She received over half her support from you, 2) She's related to you, and 3) She's a U.S. citizen or resident. It sounds like you provide over half her support when adding up the facility costs and medical expenses. If she qualifies under these rules, you can add her medical expenses to yours when calculating the medical expense deduction. Remember that you can only deduct the portion that exceeds 7.5% of your adjusted gross income. The memory care facility costs would count as medical expenses if a main reason she's there is for medical care (which Alzheimer's care would qualify for). Keep all documentation showing your payments and the medical necessity of the care. This can be a complex situation, so you might want to consult with a tax professional who can review your specific details.

I was in a similar situation last year with my father's dementia care, and I was totally lost with the tax implications. I found this tool called taxr.ai (https://taxr.ai) that helped me figure out exactly what I could claim. It analyzed my situation and explained which expenses qualified as medical deductions. The most helpful part was that it showed me how to document everything properly to support my deduction claims. It clarified that in my case, I could claim the portion of assisted living costs related to medical care, but not room and board. It also explained the difference between being a dependent for tax exemption purposes versus for medical expense purposes, which sounds exactly like your situation.

Just wanted to update after trying taxr.ai that another user mentioned. Holy cow, this was exactly what I needed! It reviewed all my mother-in-law's care expenses and showed me that about 65% of her nursing home costs qualified as medical expenses. It also explained that while she couldn't be my dependent for exemption purposes, I could still deduct her medical costs since I provide over half her support. The tool generated a complete documentation package that explained how each expense tied to her medical condition. It even cited the specific IRS rulings that supported taking these deductions. This saved me so much time figuring out what I could and couldn't claim. Definitely recommend for anyone dealing with elder care expenses!

If you need to actually talk with the IRS about your specific situation (which I strongly recommend for something this complex), try Claimyr (https://claimyr.com). I spent DAYS trying to get through to the IRS about my dad's nursing home expenses and kept hitting dead ends. Claimyr got me connected to an actual IRS agent in about 15 minutes instead of the usual 2+ hour wait or getting disconnected. There's a video showing how it works here: https://youtu.be/_kiP6q8DX5c The agent walked me through exactly which form to use for my situation and confirmed that I was calculating the medical expense threshold correctly. Huge relief to get official clarification rather than guessing or relying solely on internet advice.

I need to eat my words about Claimyr. After questioning it here, I decided to try it because I was desperate to get an answer about my mom's medical deductions. It actually worked exactly as described. I uploaded my number, and about 45 minutes later (while I was grocery shopping), my phone rang with an IRS agent on the line. The agent confirmed that I could claim my mother's memory care as a medical expense even though she wasn't my dependent for exemption purposes. She also explained exactly how to document everything to avoid audit flags. Would have saved me weeks of stress if I'd known about this sooner. The peace of mind from talking directly to the IRS was worth every penny.

Don't forget to look into the Dependent Care Credit too! If your mom qualifies as your dependent for medical purposes AND is physically or mentally incapable of self-care, you might qualify for this credit which is separate from the medical expense deduction. You can claim up to $4,000 in expenses for one qualifying dependent. The credit is based on a percentage of your expenses (between 20-35% depending on your income), so it could be substantial. Look at Form 2441 and IRS Publication 503 for details. This might be better than the medical expense deduction if your AGI is high.

Something important that hasn't been mentioned yet - make sure all your payments for her care go directly to the providers! If you give money to your mom and then she pays the facility or doctors, the IRS might consider that a gift rather than you paying medical expenses. I learned this the hard way when trying to claim my father's expenses.