Is my wife's nursing home costs deductible Needs total care. No earned income. Severe PD and dementia. Income from IRA's and SS.

[d-krutilek]

She is totally incapable of taking care of herself and I am not physically able to continue caring for her at home. 

[KittyM · Accepted solution]

Yes, in certain instances nursing home expenses are allowable as medical expenses.  If you - or someone who was your spouse or your dependent - is in a nursing home primarily for medical care, then the entire cost including meals and lodging is deductible as a medical expense.

If the individual is in the home mainly for personal reasons, then only the cost of the actual medical care is deductible as a medical expense, not the cost of the meals and lodging.