---
title: "Is Assisted Living Tax Deductible? What IRS Rules Say"
description: "Is assisted living tax deductible? What IRS Publication 502 says about long-term care, nursing homes, home care and home changes, and who can claim them."
url: https://seniortransitionassistance.com/help/paying-for-it/tax-deductions/
updated: 2026-10-09
site: Senior Transition Assistance
---

Paying for care

# Is assisted living tax deductible?

Care costs can sometimes count as medical expenses on a tax return. Here's a plain summary of what IRS Publication 502 says. Check with a tax professional for your own return.

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Quick answer

Sometimes. Under IRS Publication 502, amounts paid for qualified long-term care services for a chronically ill person can count as medical expenses, and that can include care in assisted living or memory care when the rules are met. Medical expenses are deductible only if you itemize, and only the part above 7.5% of adjusted gross income. You can include costs you pay for a parent who qualifies as your dependent for this purpose. Ask a tax professional before you file.

**Last updated October 9, 2026** Costs are published medians or typical ranges with a named source, never quotes. Every community and agency prices differently.

**On this page**

1. [ What can count, per IRS Publication 502](#g-what-can-count-per-irs-publication-502)
2. [Who counts as chronically ill](#g-who-counts-as-chronically-ill)
3. [Long-term care insurance premium limits for 2025](#g-long-term-care-insurance-premium-limits-)
4. [Paying for a parent's care](#g-paying-for-a-parent-s-care)
5. [Keep good records](#g-keep-good-records)
6. [Questions](#g-faq)

## What can count, per IRS Publication 502

- **Qualified long-term care services** for someone certified as chronically ill, under a plan of care from a licensed health care practitioner.
- **Nursing home costs**, including meals and lodging, when a main reason for being there is medical care.
- **Nursing-type services** at home, such as help with medications, bathing and grooming. General household help doesn't count.
- **Part of qualified long-term care insurance premiums**, up to an age-based limit.
- **Home changes** whose main purpose is medical care, like ramps, grab bars, modified stairways and lifts, to the extent they don't raise the home's value.

## Who counts as chronically ill

A licensed health care practitioner must certify, within the past 12 months, that the person either can't do at least two activities of daily living without substantial help for at least 90 days, or needs substantial supervision because of severe cognitive impairment.

## Long-term care insurance premium limits for 2025

| Age at end of 2025 | Most you can include |
|---|---|
| 40 or under | $480 |
| 41 to 50 | $900 |
| 51 to 60 | $1,800 |
| 61 to 70 | $4,810 |
| 71 or over | $6,020 |

Source: IRS Publication 502 (2025).

## Paying for a parent's care

IRS Publication 502 lets you include medical expenses you paid for a dependent, and explains when a parent can count as your dependent for this purpose, including when siblings share support. The rules are detailed, so ask a tax professional.

## Keep good records

- Itemized monthly statements separating care from rent.
- The practitioner's certification and plan of care.
- Receipts and proof of payment.

### Planning how to pay for care?

We'll help you understand care costs and options in the Kansas City area. Free.

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## Questions families ask

### Is assisted living tax deductible?

Care costs can count as medical expenses when the resident is chronically ill and care follows a plan of care. Ask a tax professional.

### Is memory care tax deductible?

Memory care costs can qualify under the same long-term care rules. Ask a tax professional.

### Can I deduct my parent's care costs?

You may be able to include medical expenses you pay for a parent who qualifies as your dependent for this purpose.

### What is the 7.5% rule?

You can deduct only the part of your medical expenses above 7.5% of your adjusted gross income, and only if you itemize.

## Sources

- [IRS Publication 502, Medical and Dental Expenses](https://www.irs.gov/publications/p502)
- [IRS Tax Topic 502: Medical and dental expenses](https://www.irs.gov/taxtopics/tc502)

## Related guides

- [Paying for it](https://seniortransitionassistance.com/help/paying-for-it/)
- [How to pay for assisted living](https://seniortransitionassistance.com/help/paying-for-it/how-to-pay-for-assisted-living/)
- [Long-term care insurance](https://seniortransitionassistance.com/help/paying-for-it/long-term-care-insurance/)
- [Assisted living costs](https://seniortransitionassistance.com/costs/assisted-living/)
- [Bridge loans](https://seniortransitionassistance.com/help/paying-for-it/bridge-loan/)
- [Life insurance](https://seniortransitionassistance.com/help/paying-for-it/life-insurance/)
- [Does Medicaid pay for assisted living?](https://seniortransitionassistance.com/help/paying-for-it/medicaid-assisted-living/)
- [Medicaid home care](https://seniortransitionassistance.com/help/paying-for-it/medicaid-home-care/)
- [Does Medicare pay for assisted living?](https://seniortransitionassistance.com/help/paying-for-it/medicare-assisted-living/)

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