My husband was in a nursing home until recently (now at home). He was in Hospice Care at the time. We paid for the nursing home out of pocket. I want to know whether the following additional expenses are tax deductible
1) While he was in the nursing home we hired Health Care Aides to provide additional care for him . Are these expenses tax deductible?
2) Now that he is home and still under Hospice Care, we have hired Home Health Care Aides to attend to him at night and part of the day. Are these expenses tax deductible?
You can include in medical expenses, wages and other amounts you pay for nursing services. The services need not be performed by a nurse as long as the services are of a kind generally performed by a nurse. This includes services connected with caring for the patient's condition, such as giving medication or changing dressings, as well as bathing and grooming the patient. These services can be provided in your home or another care facility.
Generally, only the amount spent for nursing services is a medical expense. If the attendant also provides personal and household services, amounts paid to the attendant must be divided between the time spent performing household and personal services and the time spent for nursing services.
You can also include in medical expenses part of the amount you pay for that attendant's meals. Divide the food expense among the household members to find the cost of the attendant's food. Then divide that cost in the same manner as in the preceding paragraph. If you had to pay additional amounts for household upkeep because of the attendant, you can include the extra amounts with your medical expenses. This includes extra rent or utilities you pay because you moved to a larger apartment to provide space for the attendant.