Feb 17, 2016 - 09:58 AM
Your mother can deduct the cost of assisted living if she has a letter from her doctor indicating that she is there because she needs assistance with at least two activities of daily living, or needs substantial supervision due to severe cognitive impairment. You can only deduct the cost of her care if you provide at least half of your mother's support and you claim her as a dependent of yours. Then her medical expenses would be included with the rest of your family's. If they exceed 10 percent of your adjusted gross income, you could deduct them.