My wife entered long-term care in January 2022. We made the nursing home the rep payee for the small annuity she received as a retirement benefit. However, her social security payment still gets deposited directly into our checking account. I then turn around the send all but the $75 I'm allowed to hold back for her personal needs to the nursing home to pay for our share of her care expenses. How do I declare this change on our joint 2022 tax return?
