@poohjustis wrote:
If someone is living in a nursing home because of a medical need, moving from an assisted living apartment with medical support to a 24 hour care facility, is the full cost of the nursing home/24 hour care facility deductible?
IRS Publication 502 Medical and Dental Expenses page 12 - https://www.irs.gov/pub/irs-pdf/p502.pdf#page=12
Nursing Home
You can include in medical expenses the cost of medical care in a nursing home, home for the aged, or similar institution, for yourself, your spouse, or your dependents. This includes the cost of meals and lodging in the home if a principal reason for being there is to get medical care.
Don't include the cost of meals and lodging if the reason for being in the home is personal. You can, however, include in medical expenses the part of the cost that is for medical or nursing care.
