You can, but you may have an issue if the IRS audits your return. Your deduction will conflict with the letter from the nursing home, who are the presumed experts.
I suggest speaking with someone at the home. It's possible they sent you a standard letter and would be willing to change it. If you were audited you would need something to support your position, such as a statement from your mother's doctor declaring that the primary reason she is in the home is for medical care. It would be up to the IRS to decide.
The IRS allows you to deduct nursing home expenses are deductible medical expenses.
- If you, your spouse, or your dependent is in a nursing home primarily for medical care, then the entire nursing home cost (including meals and lodging) is deductible as a medical expense.
- If that individual is in a home primarily for non-medical reasons, then only the cost of the actual medical care is deductible as a medical expense, not the cost of the meals and lodging.
See: Medical, Nursing Home, Special Care Expenses
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