Can I deduct expenses for Home health aides for a senior with parkinson's ?

[cappasso]

My partner has parkinson's and we use home health aides for help at home. Can I deduct those expenses on his tax return?

[JCampbellEA]

Yes, you can potentially deduct expenses for home health aides as medical expenses on your partner's tax return. These expenses qualify as medical care if they are primarily for the care of your partner and help with daily activities due to his Parkinson's disease. To deduct these expenses, they must exceed 7.5% of his adjusted gross income (AGI). Make sure to keep detailed records and receipts of all related expenses.

[Vanessa A]

Yes, you can deduct these expenses on your partners return as itemized expenses for the amount that is for personal care for your partner.  If any portion of it is for cleaning your house or running errands, that amount cannot be included in the deduction.

Itemized expenses include mortgage interest, gambling losses up to winnings,  charitable contributions, state and local taxes up to $10,000, medical expenses in excess of 7.5% of your AGI and casualty and losses in excess of 10% of you AGI with the first $100 not counting towards the loss. All of your medical expenses are only deductible for the amount that is over 7.5% of your AGI.  This means if your AGI is $50,000, then the amount that is over $3,750 is deductible.  

Then your total itemized expenses would need to be greater than your standard deduction below in order to benefit from your expenses. 

The 2024 Standard Deductions are as follows:

• Married Filing Joint (MFJ)              $29,200
• Married Filing Separate (MFS)      $14,600
• Head of Household (HOH)             $21,900 
• Single                                                 $14,600                                

Blind or over 65 and MFJ or MFS add $1,550

Single or HOH if blind or over 65 add $1,950

Standard versus Itemized Deduction