If a Taxpayer Becomes Physically or Mentally Incapable of Self-Care

question 23

True/False

If a taxpayer becomes physically or mentally incapable of self-care, the taxpayer must have owned and used the residence as a principal residence for a period of at least 18 months during the five years preceding the sale in order to consider the residence as being used while in a nursing home.

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Definitions:

Feelings

Subjective experiences of emotions, typically described through words such as happy, sad, angry, or afraid.

Personal Dispositions

Inherent personality traits and tendencies that influence behavior and perspectives.

Role Playing

A method involving acting out or performing a particular role, either as a training exercise, in therapy, or in gaming contexts, to develop skills or understand perspectives.

Cognitive Dissonance

The psychological discomfort experienced when holding two or more conflicting cognitions (beliefs, attitudes, or values).