It is possible to deduct the cost of housing and meals when a person is in an extended care facility due to aging or the inability to care for themselves. Certain personal care services may also be deductible as well. Usually, the determining factor is the inability to perform at least two Activities of Daily Living (ADLs) activities of daily living without assistance, such as bathing, toileting, dressing, eating and moving from place to place. A doctor must certify in writing that the patient has been unable to perform these activities for at least 90 days.