Examples of Qualified long-term care services in a sentence
Qualified long-term care services are necessary diagnostic, preventive, therapeutic, curing, treating, mitigating, rehabilitative services, and maintenance and personal care services.You may take this subtraction only if you are not claiming itemized deductions for the taxable year.
See Mainte- nance and personal care services under Qualified long-term care services, earlier.
Qualified long-term care services or medical care expenses incurred based on cognitive impairment or loss of functional capacity that is expected to be chronic, subject to indexed annual limits.
Qualified long-term care services are:• Necessary diagnostic, preventive, thera- peutic, curing, treating, mitigating, and re- habilitative services, and maintenance and personal care services; and• Required by a chronically ill individual and provided pursuant to a plan of care prescri- bed by a licensed health care practitioner.Chronically ill individual.
Qualified long-term care services are defined as necessary diagnostic, preventive, therapeutic, curing, treating, mitigating, and rehabilitative services, and maintenance or personal care services, which are required by a chronically ill individual, and are provided according to a plan of care prescribed by a licensed health care practitioner.