Q: Can you define what the IRS looks for with regard to a doctor's certification of chronic illness
My mother, diagnosed with alzheimer's and dementia, went into assisted living in April of 2017. I was unaware of the IRS Publication 502's definition of "chronically ill individual", which requires a Doctor's certification / prescribed care plan made "within the 12 months preceding". I'm doing my taxes now, attempting to claim the assisted living facility as a medical deduction. At this time, I can get 2 things: 1. a statement signed by her doctor now, in 2018, that she met the conditions of "chronically ill individual" in 2017, and 2. Doctor's personal notes dated April 2017 (the month she went into care), which diagnose her with alzheimer's and dementia. I do not believe these personal notes state anything additional to the diagnosis, such as "needs supervised care", etc. Is this adequate certification in case of audit? I've found "certification of chronically ill individual" forms online but they are not official IRS forms, I don't believe there is an official IRS form.
Justia Ask a Lawyer is a forum for consumers to get answers to basic legal questions. Any information sent through Justia Ask a Lawyer is not secure and is done so on a non-confidential basis only.
The use of this website to ask questions or receive answers does not create an attorney–client relationship between you and Justia, or between you and any attorney who receives your information or responds to your questions, nor is it intended to create such a relationship. Additionally, no responses on this forum constitute legal advice, which must be tailored to the specific circumstances of each case. You should not act upon information provided in Justia Ask a Lawyer without seeking professional counsel from an attorney admitted or authorized to practice in your jurisdiction. Justia assumes no responsibility to any person who relies on information contained on or received through this site and disclaims all liability in respect to such information.
Justia cannot guarantee that the information on this website (including any legal information provided by an attorney through this service) is accurate, complete, or up-to-date. While we intend to make every attempt to keep the information on this site current, the owners of and contributors to this site make no claims, promises or guarantees about the accuracy, completeness or adequacy of the information contained in or linked to from this site.