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amending 3 yrs tax returns of a deceased person

judy mckinney
Level 1

I have been ask to do 2019 tax return for friend, who recently died,,,,and had lived in care center for 6 years...private paying  about $50,000 - $60,000 each years.

Can I amend 3 years to file sch a with medical expenses for the past three years with receipts of care and daughter as Personal Representative for mother attached to returns.

Would I send all together (these 3 years) or each year separate?

0 Cheers
4 Replies 4
Terry53029
Level 12
Level 12

You would send each one separate on 1040X for each year, and not necessary to attach receipts of care.

judy mckinney
Level 1

So I can amend these even though TP is deceased...Each year separately, also state amends too, I can amend for NE also?

Thank you so much.

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Terry53029
Level 12
Level 12

Yes for federal, don;t know about state of NE, as I am in WI, and could do it for my state.

BobKamman
Level 15

I would be less concerned about having receipts and more focused on showing that the expenses were medically necessary.  They probably were, but why didn't the previous preparer deduct them? Exactly what is a "care center" ?  

A good place to start is IRS Pub 502.

Qualified Long-Term Care Services

Qualified long-term care services are necessary diagnostic, preventive, therapeutic, curing, treating, mitigating, rehabilitative services, and maintenance and personal care services (defined later) that are:
1. Required by a chronically ill individual, and
2. Provided pursuant to a plan of care prescribed by a licensed health care practitioner.

Chronically ill individual. An individual is chronically ill if, within the previous 12 months, a licensed health care practitioner has certified that the individual meets either of the following descriptions.

1. He or she is unable to perform at least two activities of daily living without substantial assistance from another individual for at least 90 days, due to a loss of functional capacity. Activities of daily living are eating, toileting, transferring, bathing, dressing, and continence.

2. He or she requires substantial supervision to be protected from threats to health and safety due to severe cognitive impairment.

Maintenance and personal care services. Maintenance or personal care services is care which has as its primary purpose the providing of a chronically ill individual with needed assistance with his or her disabilities (including protection from threats to health and safety due to severe cognitive impairment).