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.
Log the receipt in Candor and see your claimable balance — you can reimburse yourself tax-free this year or in 20 years. No deadline. (IRS Notice 2004-50, Q&A 39)
See my claimable balance →Informational only — not tax, legal, or medical advice. Consult a qualified tax professional about your situation. Rules version 2026-08-15, last verified July 2026.