Thanks, in advance, for your help with this. A friend normally has her taxes done for her but cannot afford it for her 2025 tax return. She can't afford it because her husband has a neurological disease that requires 24-hour care, and the cost of his in-home nursing care is expensive. In-home care providers (like Home Instead, etc.) come to clear his urinary catheter every day (for over a year now), move him between the TV and the toilet and his bed, etc., help with toileting, bathing, etc.
When I read about the deductibility of nursing home care (rather than in-home care), all the expenses qualify to be deducted if 1) a physician has made a plan for his care, and 2) he has at least two "ADLs" that require assistance . . . and, since those two nursing home requirements are satisfied, it seems like his in-home care would be treated the same way in that all the costs would be deductible?
With in-home care, all I can find is that the expense be divided between "medical" and "non-medical" time. For this patient, the in-home caregivers sometimes watch TV with him, or look at their phones during quiet times . . . but he cannot be left alone at all, so to me their presence ALL seems "medical." He has been in very bad shape for a very long time.
Can she deduct ALL her in-home care expenses? Again, thanks for your help.
