When listing medical expenses, don’t forget about independent living facilities.  On October 18,2018 the VA rules changed.  Among theses changes allows for Aid and Attendance pension for Veterans that are living in an independent facility if they have noted ADLS (activities of daily living).

Independent living facilities provide a protective environment for their residents, someone is there 24X7 if needed by a resident.  Meals are provided in some ILFs as well.  Many of the seniors can not drive themselves to the doctor, are a fall risk and depend on the use of walkers, canes and wheelchairs.

For example, residents usually have access to a pull chord in the bathroom if they need someone assist them or in case of emergency.

Some seniors have family members come to take them to the doctor, help them with managing their medications and bills.  This can be done by their adult children while they are living in the independent facility.

The exact wording of this rule change is:

The final rules provided much more clarification and leniency when it comes to care in a facility other than a nursing home or assisted living facility. The final rule covers care facilities other than nursing homes, and allows a medical expense deduction for care in such a facility that is either provided by the facility, contracted by the facility, obtained by a third-party provider, or provided by family or friends.  The provider does not need to be a health care provider if the disabled individual needs the aid and attendance or is housebound, or if a qualified medical professional states in writing that “due to a physical, mental, development, or cognitive disorder, the individual needs to be in a protected environment”.

Meals and lodging will be deductible medical expenses if the facility provides or contracts for health or custodial care, or a qualified medical professional states in writing that the individual must reside in the facility to separately contract with a third party provider to receive health or custodial care or to receive health or custodial care from family or friends, whether paid or unpaid.