No you do not have to be chronically ill, however, the move to the nursing home must be due to medical reasons for medical care with the recommendation from a doctor. You will also be able to include entrance fee, initiation fees, moving mileage, meals and lodging to name a few are deductible as medical expenses.  To learn more on all tax break you can get for medical expenses please see TurboTax Medical Expense Checklist.  To enter medical expenses in TurboTax please use these steps; Where do I enter Medical Expenses in TurboTax