You can always deduct costs for medical care. This includes nursing care, even if not provided by a nurse (assistance with medications, dressing, continence, eating, and so on.) The facility should break that out for you.
You can deduct the entire cost if you meet three tests:
1. You are receiving care because of a chronic disability, including cognitive disability that is certified by a doctor
2. You require assistance with 2 or more activities of daily living (ADLs are eating, dressing, bathing, toileting, managing incontinence, and transferring).
3. Care at the assisted living facility is according to a written plan developed by a qualified care provider (doctor, social worker, etc) that is reviewed and updated at least once a year.
