Homecare expense

[dandjwellman]

My wife requires a caregiver 3 days a week.  Is this expense deductible.

[MargaretL · Accepted solution]

Yes, it may be...  You may be able to deduct her care as either medical expense or dependent care (both are subject to their specific IRS rules). Please see below:

1. Dependent Care Credit - If your wife is physically or mentally unable to take care of herself, you can claim the expenses as dependent care if you pay them so that you can work:

1. Federal Taxes
2. Deductions and Credits
3. You and Your Family
4. Select Child and Dependent Care Credit

2. Medical Expense deduction- you may be able to deduct your expenses as medical, 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 such as giving medication or changing dressings, as well as bathing and grooming the person. These services can be provided in your home or another care facility.

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. 

1. Federal Taxes
2. Deductions and Credits
3. Medical
4. Medical Expenses