Sometimes.
Generally, expenses for nursing care are deductible, but expenses for room and board, companionship, laundry services, etc. are not deductible. The facility can give you a breakdown.
You can deduct the entire cost if you meet three tests.
1. Care is provided for a chronic physical or mental condition that will last at least one year or lead to death, or that makes them a danger to themself or others if left alone,
2. The person under care needs assistance with 2 or more activities of daily living (ADLs are eating, dressing, bathing, toileting, managing continence and transferring), and
3. care is provided according to a written care plan developed by a doctor or other qualified professional that is reviewed and updated at least once a year.
It's the written can plan that stops most people from claiming the full cost, but if you can get a written care plan, the full cost can be deductible going forward.
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