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Under section 213, payments for certain qualified long-term care services are deductible if various requirements are met. See sec. 213(d); sec. 7702B((c)(1)

The person who receives the care must be a "chronocially ill individual which is defined at Notice 97-31 to basically include individuals that cannot perform 2 of 6 daily living activities (eating, toileting, bathing dressing etc) without substantial assistance.

The qualified long term care services must be provided pursuant to a plan of care prescribed by a licensed health care practitioner.

The questions I have relate to timing:

1) Assum an individual meets the definition of a chronically ill individual and recieves qualifying care:

a) Does the plan of care prescribed by the health care practitioner have to be in writing?

b) Can the individual be certified as chronically ill by a certified health care practioner after the taxable year?


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