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The process and requirements for certifying a patient as a chronically ill individual for IRS purposes, including the need for a licensed health care practitioner to determine the patient meets either the Activities of Daily Living (ADL) trigger or the Cognitive Impairment trigger under IRC §7702B.
The defines a “” primarily by medical certification from a licensed health care practitioner and ties that definition to tax treatments for long‑term care benefits and related forms such as Form 1099‑...
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...
For audits, the strongest clinical substantiation for a physician’s certification that an individual is “chronically ill” is contemporaneous, signed medical documentation that shows inability to perfo...
A physician’s certification that a patient is “chronically ill” for purposes must state that a licensed health care practitioner has certified—within the required timeframe—that the individual meets t...