Saw our tax man yesterday. Have known him over 12 yrs. Asked him if ALF costs were tax deductible. He said, YES IF THEY ARE DEEMED MEDICALLY NECESSARY. I asked who deems them medically necessary and he said the doctor. It would seem logical for us to have a good relationship with our PCP. Our tax man says he handles a lot of clients who have these deductions. I don't know if there is a limit or not. Maybe more information is available on www.irs.gov.