You will claim these if they qualify (and most will) as medical expenses. In TurboTax they will go in the section Deductions & Credits under Medical.
If she is in the nursing home primarily for medical care then the entire cost (including meals and lodging) is generally deductible as a medical expense.
If she is in the nursing home primarily for non-medical, custodial care then only those expenses clearly indicated as medical care are deductible.
Any taxpayer who is chronically ill as defined by the IRS needing assistance with at least 2 of the following 6 activities of daily living would be considered to be primarily receiving medical care.
The six activities of daily living (ADL) are:
- Eating.
- Toileting.
- Transferring.
- Bathing.
- Dressing.
- Continence.
Individuals with severe cognitive impairment requiring substantial supervision to be protected from threats to health and safety qualify even if they do not meet the 2 of 6 ADL requirements.
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