I paid several health care aides in 2019 for assisting my wife who is bedridden with nerve damage. These expenses are allowable under IRS rules. My question is: can I include the social security and medicare tax payments I made on their behalf along with their wages, as reported on their W-2 forms, as part of my long term care expenses? If so, am I limited to their "employee share" or can I also include my "employer share"? Again, the only issue is whether these costs can be included as part of long term care costs for purposes of the medical expense deduction on Schedule A.
