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Index/Topics/Activities of Daily Living

Activities of Daily Living

The six standard activities of daily living recognized by the Internal Revenue Service.

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Jan 21, 2026

What activities of daily living (ADLs) does the IRS recognize when certifying someone as chronically ill?

The recognizes six standard (ADLs) — eating, toileting, transferring, bathing, dressing, and continence — and treats a person as “” when a licensed health-care practitioner certifies that the person c...

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