There are also possible tax benefits to living in a CCRC. The IRS may recognize a percentage of both the Entrance Fee and Monthly Fee as a medical expense deduction. This means that a portion of the Entrance Fee may be deductible for the year residents move in to the community. In addition, the IRS may allow a portion of the Monthly Fee to be deducted each year, providing residents with an ongoing medical tax deduction.

Each year, CCRC auditors compute the percentage deduction that the IRS may allow (all computations are subject to IRS rulings). Anyone considering moving to a CCRC should consult his or her personal tax adviser for the tax implications of the deduction on their personal tax return.

PRS & RSLLC
Continuing Care Retirement Communities

CALIFORNIA
UNIVERSITY RETIRMENT COMMUNITY Davis, California University Retirement Community Located in Davis, California, University Retirement Community offers senior living in a continuing care retirement community. With residential living, assisted living, skilled nursing, and dementia care for Alzheimer's. SARATOGA RETIRMENT COMMUNITY Saratoga, California Saratoga Retirement Community Nestled in the rolling foothills of the Santa Cruz Mountain Range, in the heart of Silicon Valley, sits a remarkable retirement destination. It's called Saratoga Retirement Community, and it offers you a relaxed, carefree lifestyle that can only be described as "California casual."
OREGON
ROGUE VALLEY MANOR Medford, Oregon Rogue Valley Manor Located in Medford, Oregon, on a gorgeous 668-acre hilltop campus, the Rogue Valley Manor sets the standard for distinctive retirement living as southern Oregon's only accredited Continuing Care Retirement Community. MIRABELLA PORTLAND Portland, Oregon Mirabella st South Waterfront Located in Portland, Oregon, Mirabella is a new Continuing Care Retirement Community (CCRC) planned for development in The River Blocks, located in the center of the new South Waterfront area of Portland, Oregon. HOLLADAY PARK PLAZA Portland, Oregon Holladay Park Plaza Located in Portland, Oregon, Holladay Park Plaza offers a cosmopolitan lifestyle in a CCRC. CASCADE MANOR Eugene, Oregon Cascade Manor Located in Eugene, Oregon, Cascade Manor is a Continuing Care Retirement Community offering seniors enhanced retirement living in the south hills of the Willamette Valley..
TEXAS
TRINITY TERRACE Fort Worth, Texas Trinity Terrace Located in Fort Worth, Texas, Trinity Terrace offers senior living in a continuing care retirement community. With independent living, extended living, skilled nursing, and dementia care for Alzheimer's.
WASHINGTON
MIRABELLA SEATTLE Seattle, Washington Mirabella Located in the South Lake Union District, Mirabella is being created as the retirement community of the future. It’s being created for residents of the future -- people like you who intend to live life with verve and vitality.