Can we claim her expenses for the nursing home and what form do we use?

[SusanY1 · Accepted solution]

You will claim these if they qualify (and most will) as medical expenses.  In TurboTax they will go in the section Deductions & Credits under Medical.

If she is in the nursing home primarily for medical care then the entire cost (including meals and lodging) is generally deductible as a medical expense. 

If she is in the nursing home primarily for non-medical, custodial care then only those expenses clearly indicated as medical care are deductible. 

Any taxpayer who is chronically ill as defined by the IRS needing assistance with at least 2 of the following 6 activities of daily living would be considered to be primarily receiving medical care.  

The six activities of daily living (ADL) are:

1. Eating.
2. Toileting.
3. Transferring.
4. Bathing.
5. Dressing.
6. Continence.

Individuals with severe cognitive impairment requiring substantial supervision to be protected from threats to health and safety qualify even if they do not meet the 2 of 6 ADL requirements.