Amounts paid for qualified long-term care services are deductible medical expenses.: An article from: The Tax Adviser

This digital document is an article from The Tax Adviser, published by American Institute of CPA's on May 1, 1998. The length of the article is 687 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

From the supplier: IRC section 213(d)(1)(C) allows taxpayers the medical expenses deduction for costs of long-term care services beginning in tax year 1997. IRS Notice 97-31 contains temporary guidance rules regarding long-term care contracts and for determining qualifications of services. The rules require services to be provided to chronically ill individuals by nonrelated persons.

Citation Details
Title: Amounts paid for qualified long-term care services are deductible medical expenses.
Author: Eric S. Lasch
Publication:The Tax Adviser (Magazine/Journal)
Date: May 1, 1998
Publisher: American Institute of CPA's
Volume: 29 Issue: n5 Page: 288(2)

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