Possibly. His tax return can deduct "nursing services". Nursing services do not have to be provided by a nurse, but they include things typically performed by a nurse, such as assistance with bathing, toileting, dressing, and medication. Companionship, laundry and other housekeeping services and meal prep are not deductible. If the caregiver was not exclusively performing nursing services, you must allocate the cost based on the percentage of time spent doing nursing services.
Under some circumstances, the entire cost of a home aide can be a medical deduction, if he meets all the required tests.
1. the patient has a chronic illness that will last at least 1 year or will lead to death.
2. the patient either (a) requires assistance with two or more activities of daily living (activities of daily living are eating, bathing, transferring, toileting, incontinence, and dressing) or (b) is cognitively impaired and requires assistance to prevent them from becoming a danger to themself or others.
3. the care is provided according to a written care plan that is prepared by a medical professional or a qualified social worker and is reviewed and updated annually.
Without the written care plan, only the nursing care portion of the cost is deductible even if the other two tests are met.
