Yes, in general, if you are in a care facility primarily for medical care, your long-term care costs that are not compensated by insurance (including meals and lodging) are deductible medical expenses. If you are in a nursing home primarily for medical care, then the nursing home cost not compensated for by insurance or otherwise (including meals and lodging) is deductible as a medical expense.
The following must be met:
- The care must be for a chronically ill person and a licensed healthcare practitioner certified that they are unable to perform at least two activities of daily living without substantial assistance from another person for at least 90 days.
- Some examples of daily activities would be eating, bathing, or dressing.
- The care is necessary for someone because they require substantial supervision to be protected from threats to their health and safety.
According to the IRS, "qualifying medical expenses" for long-term care can include preventive, therapeutic, treating, mitigating, curing, or rehabilitative services. Expenses for in-home, assisted living, and nursing-home services are also tax deductible.
Click here for additional information on nursing home expenses.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
