Depends on her primary reason for being in the nursing home. See IRS - Q&A Nursing homes, medical expenses, and special care costs - are they deductible?
- 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.
- To determine if your father qualifies as your dependent for this purpose, refer to Whose Medical Expenses Can You Include and Nursing Home in Publication 502, Medical and Dental Expenses.
- Deduct medical expenses on Schedule A (Form 1040), Itemized Deductions.
- The total amount of all allowable medical expenses is the amount of such expenses that exceeds 7.5% of adjusted gross income.
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