irs Deducting Assisted Living Expenses
can you Deduct Assisted Living Expenses for both spouses if only one needed the care?

i have a client who wants to amend his return since he and his wife are in an assisted living home and the wife definitely is there for medical reasons. the problem is the husband is their only because of the wife.
the client want to to know if he could deduct the cost for himself in addition to his wife.
please include the IRS code section/source for your answer.
The only loophole i see applies for lodging – that an accompanying person can deduct the cost of lodging.
2) can he ammend his returns & claim a refund more than 3 years since he already filed his returns even though the normal statute of limitation rule rule is you cant claim refunds more than 3 years old?

I do not agree with your reasoning about the accompanying person deduction (a $50 per day lodging deduction for an accompanying person who is required to travel with the patient for treatment away from home) applying to the spouse. There is no section of the IRS code that supports your position.

In fact, the wife could be living in the facility without a spouse, it happens all the time. While the husband is in the facility only because his wife is there and he chooses to be there, it is not necessary that the husband accompany the wife in the Assisted Living Facility. His lodging would not be deductible.

Only the portion of the fee for the wife which is related to medical treatment would be deducted as a medical expense. If the fees cannot be separated between husband and wife, I believe the IRS would accept 50% of the fee as a medical expense for the wife. If there is a surcharge for nursing care for the wife, of course add that to the normal charges. The wife’s meals are also deductible, but not the husband’s.

There is no extension of the time limit for an amendment in this case.

The personal assistance provided at Assisted Living Facilities ensure that the dignity and self-respect of the occupants are upheld and that they get ample opportunities to socialize, make friends, and also keep in touch with their family. The assistance can be either routine or intensive. The personal assistants are trained to be mindful of the requirements and values of senior citizen.