My Mother in law moved into a nursing home in 2016. How much of her care expenses can I deduct?

[grbenny]

She paid out of her own money. This is for her taxes, not mine.

[IreneS · Accepted solution]

UPDATED FOR TAX YEAR 2019

According to IRS Pub. 502 - Medical and Dental Expenses:

• You can include in medical expenses the cost of medical care in a nursing home, home for the aged, or similar institution, for yourself, your spouse, or your dependents.

• If the principal reason for being in the nursing home is to get medical care, you can also include the cost of meals and lodging in the home.  Don't include the cost of meals and lodging if the reason for being in the home is personal. You can, however, include in medical expenses the part of the cost that is for medical or nursing care.

[Edited | 4/8/2020 |  10:40am PDT]

[grbenny]

She has dementia. Is that considered "medical"? The nursing home has  levels of care. She's at level 2. Each level is 410.00. So other than 820.00, the balance of her 4100.00 per month goes to meals and lodging.

[grbenny]

But she can't be left alone.