There's a lot to cover here because I'm not clear who you are asking for.
What expenses are deductible?
Deductible medical expenses are expenses to cure, treat or mitigate a disease or condition that affects the natural function of the body. Adult incontinence supplies and adaptive devices qualify.
In-home care has special rules.
In general, you can only deduct nursing services. Nursing services do not have to be provided by a nurse, but must be the kind of services performed by nurses, such as assistance with medication, eating, bathing, toileting, and so on. You can't deduct the part of their cost for housekeeping or companionship. You must allocate the cost based on the percentage of time they perform nursing services.
However, you can deduct the entire cost of in-home care if you meet these three tests.
1. The person has a chronic medical condition that is permanent or will last more than one year.
2. The person requires assistance with 2 or more activities of daily living, or has a cognitive impairment that would make them a danger to themself or others if left alone. ADLs are eating, dressing, toileting, transferring, bathing and continence.
3. The care is provided according to a written care plan that is developed by a qualified medical professional or social worker that is reviewed and updated at least annually.
Many people meet test 1 and 2 but not 3, because they don't have a written care plan. If your elderly person does not have a written care plan now, if you get one, you will be able to deduct home care starting from when the plan is established.
Who can deduct the expenses?
The elderly person deducts expenses they pay for their own care. If you pay for care for someone else, you can only deduct their medical expenses if you can claim them as a dependent, or if you meet test 1 and 2 below but fail to claim them as a dependent because of test 3. If you pay the care expenses for someone who does not meet tests 1 and 2, you can't deduct them even though they are generally allowable expenses.
Tests to claim an adult as your dependent.
1. They lived in your home the entire year. (A parent or other close blood relative does not have to meet this test.)
2. You provided more than half their financial support.
3. Their taxable income was less than $4300, and they did not file a joint tax return with a spouse.
