I paid for in-home caregivers via a 1099 for my husband's care while on hospice. Does this count as nursing services for itemized medical deductions if I reported via 1099?

Jamie2 — Sat, 01 Jun 2019 03:11:51 GMT

The caregivers dispensed meds, feeding, all personal bodily functions, etc. I did not withhold or treat them as W2 employees. (The agency I received the home care workers through told me that I would be paying them as independent contractors.)

Yes, the amount you paid for nursing services while your...

MichaelMc — Sat, 01 Jun 2019 03:11:53 GMT

Yes, the amount you paid for nursing services while your husband was in hospice care can be included in figuring your medical expense deduction. The following explanation is taken from IRS Pub. 502 Medical and Dental Expenses.

"Nursing Services

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. For example, because of your medical condition you pay a visiting nurse $300 per week for medical and household services. She spends 10% of her time doing household services such as washing dishes and laundry. You can include only $270 per week as medical expenses. The $30 (10% × $300) allocated to household services can't be included. However, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses. [See Maintenance and personal care services under LongTerm Care, earlier.] Additionally, certain expenses for household services or for the care of a qualifying individual incurred to allow you to work may qualify for the child and dependent care credit. See IRS Pub. 503 Child and Dependent Care Expenses.

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."

topic I paid for in-home caregivers via a 1099 for my husband's care while on hospice. Does this count as nursing services for itemized medical deductions if I reported via 1099? in Retirement tax questions

I paid for in-home caregivers via a 1099 for my husband's care while on hospice. Does this count as nursing services for itemized medical deductions if I reported via 1099?

Yes, the amount you paid for nursing services while your...