@MarilynG1 wrote:
If you don't receive any of your nursing home spouse's income, you could file as Married Filing Separately for yourself.
You could then prepare a Married Filling Separately tax return for your spouse, reporting her income and reporting an equal amount of Medical Expenses.
You still can also can file as Married Filing Jointly, reporting her Medical Expenses as an itemized deduction on your joint return.
Filing MFS in this case will automatically make 85% of the spouse's social security income taxable, even though it might not be taxable on a joint return, depending on the total pension income of both spouses.
