According to the Internal Revenue Code, how many activities of daily living must a chronically ill individual be unable to perform for long-term care purposes?

For the purposes of determining eligibility for long-term care under the Internal Revenue Code, a chronically ill individual is defined as someone who cannot perform two activities of daily living (ADLs) for a duration of at least 90 days. The ADLs typically include essential functions such as bathing, dressing, eating, toileting, transferring, and continence.

The specification of two ADLs as the threshold is significant because it establishes a clear standard for assessing the individual's needs for long-term care benefits. If a person meets this criterion, they are eligible for tax-favored long-term care insurance benefits, which help alleviate the financial burden of extended care. While some options may mention different combinations of ADL limitations or varying timeframes, the correct requirement set by the Internal Revenue Code is explicitly two ADLs for a minimum period of 90 days. This standard reflects a recognition of the complexities and challenges faced by those requiring long-term care services.