factually
Index/Topics/Certification for Chronically Ill Individuals

Certification for Chronically Ill Individuals

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.

Fact-Checks

1 result
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...