Frontotemporal dementia causes urinary incontinence. I just read the requirement per the gov that: 'You can't include in medical expenses the cost of an item ordinarily used for personal, living, or family purposes unless it is used primarily to prevent or alleviate a physical or mental defect or illness. For example, the cost of a toothbrush and toothpaste is a nondeductible personal expense." The depends definitely alleviates the incontinence which is a physical defect caused by the illness.