TomK2023
Expert Alumni

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Yes.  "Qualified long-term care services are necessary diagnostic, preventive, therapeutic, curing, treating, mitigating, rehabilitative services, and maintenance and personal care services (defined later) that are: 1. Required by a chronically ill individual, and 2. Provided pursuant to a plan of care prescribed by a licensed health care practitioner."

 

In addition, in 2022, you can only deduct unreimbursed medical expenses that exceed 7.5% of your adjusted gross income (AGI), found on line 11 of your 2022 Form 1040.

 

For example, if your AGI is $50,000, the first $3,750 of qualified expenses (7.5% of $50,000) don't count. If you had $5,000 of unreimbursed medical expenses in 2022, you would only be able to deduct $1,250 on Schedule A.

 

IRS Pub. 502 Medical and Dental Expenses (Page 11)\

 

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