@Critter-3
to clarify: care in a nursing home is fully deductible if the reason the patient is in the nursing home is primarily due to medical reasons. It is not necessary to allocate the cost between medical expenses and non-medical expenses such as board, lodging, meal prep, laundry, and so on.
however, for in-home caregivers and assisted living facilities (a lower level of care than a nursing home), care is only fully deductible if the patient meets all three tests above, including the provision of a written care plan.
