Under the federal Health Insurance Portability and Accountability Act (the "HIPAA"), seniors may be eligible to deduct portions or all of assisted living costs as a medical expense, for Federal income tax purposes.

All costs related to senior care may be deductible if the resident is unable to perform (without substantial assistance) at least two activities of daily living (such as eating, bathing, dressing, etc.) or who require substantial supervision to protect the individual from himself or herself because of severe cognitive impairment.

We encourage you to fully explore this opportunity and seek the advise of your tax advisor.