question on the Assisted living

Rental income would first be reported on Form 1040 Schedule E.

It would list not only the income recived but her expenses, including depreciation allowed or alowable.

If she has a large paper profit on the condo and there's a reasonable chance she will sell it in a few years, then she might be better off sellin it while she can still meet a rule saying if she owned and lived in this condo as her main home for at least two of the five years before sale, she can exclude up to $250,000 of gain from income. (She would have to include in gain the relatively small depreciation allowed or allowable on the rental condo.)

Might pay to have the return done professionally the first year and year of sale.

The assisted living facility might be able to tell you the amount or the percent of costs attributable to medical expenses.

And See IRS Publication 502: If she is there because she cannot perform at least two of the tasks of daily living listed in the Publication, or if she is considered a danger to herself or others, she may be able to deduct all the costs on her form 1040 Schedule A Line 1.

Maybe some of it. Most probably not all of it. This area of tax law is still a little grey. It all depends on whether your mother is receiving "qualified long term care services", the services can be identified and the amount being paid for those services can be quantified. Assisted living facilities are typically not licensed medical facilities providing 24/7 medical care... such as a Skilled Nursing Facility. Therefore, one must first determine whether your mother meets the definition of a "chronically ill" individual AND then determine if she is receiving long term care services, whether those services are being provided pursuant to a written plan prescribed by a licensed healthcare professional AND finally whether the amount being paid for those services can be quantified. Healthcare professionals are typically physicians and registered nurses and sometimes licensed social workers.

As assisted living facilities are typically not medical facilities, your mother's room and board (lodging and meals) would not be deductible.

Rather than continue this into a very long response, I will direct you to an article by two attorneys who explain the definition of a chronically ill person, the care plan and the services that could be treated as medical expense. They also explain how you may have to obtain the necessary information on how much is being paid for those services from the facility if it is not broken out. The ideal facility would be one that has tiered pricing: A base rate for lodging and meals (not deductible)and multiple tiers of long term care services for a specified cost.