You can deduct the cost of nursing care as a medical expense. Nursing care means the kinds of care typically provided by a nurse, but the provider does not have to actually be a nurse. Typical services would include assistance with eating, dressing, taking medication, and using the toilet. Costs for companionship and household tasks like cleaning and laundry are never deductible. You must determine the deductible percentage of the cost based on the services provided.
