Yes, the amount you paid for nursing services for your
husband 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. [Emphasis added.]
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."
