Qualified long-term care services for a chronically ill person (certified by a care plan) are eligible.
IRS Pub. 502; IRC §7702B
Assisted-living room & board qualifies only when care needs meet the chronically-ill standard; documentation is essential.
Vault the receipt in Candor and reimburse yourself tax-free — this year or in 20 years. No deadline (IRS Notice 2004-50, Q&A 39).
Start your shoebox — freeInformational only — not tax, legal, or medical advice. Consult a qualified tax professional about your situation. Rules version 2026-07-16, last verified July 2026.