Incontinence products deduction

[TB Muel]

Parent with dementia in a nursing home.  They use incontinence products on residents to address accidents.  Would you still need a Doctor to approve/authorize?  It is common sense.  

[TomK2023]

Yes, you will need a prescription from a physician in order to deduct incontinence products used in a nursing home.

"You can't include in medical expenses the amount you pay for diapers or diaper services, unless they are needed to relieve the effects of a particular disease."  (Pg. 15)

"...you can't include in medical expenses amounts you pay for a drug that isn't prescribed. A prescribed drug is one that requires a prescription by a doctor for its use by an individual."  (Pg. 16)

For Medicaid to cover the costs of these products in a facility, they often require a prescription, a diagnosis, or a Letter of Medical Necessity (LMN) from a doctor.

IRS Pub. 502 - Medical and Dental Expenses

[Opus 17]

Where this becomes a problem is with dual-use products.  Adult diapers can only really be used to manage incontinence, so they would be allowed as a medical deduction.  However, something like baby wipes have multiple uses, many of which would not be deductible (like cleaning babies, or when camping).  If you use baby wipes to help clean an incontinent adult, you would need to include them in a written treatment plan from a doctor that describes the medical needs for the items.  

(I'm not sure this is written down anywhere in that exact language. That is my own interpretation based on how the rules are written, and how the rules differ between medical expenses that are tax deductible and medical expenses that are eligible for HSA or FSA reimbursement -- which used to be the same but have been changed recently so that there are certain items eligible for HSA and FSA reimbursement without a doctor's note but are not eligible for a tax deduction unless you have a doctor's note.)

[Opus 17]

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@TomK2023 wrote:

"You can't include in medical expenses the amount you pay for diapers or diaper services, unless they are needed to relieve the effects of a particular disease."  (Pg. 15)

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I would argue here that adult diapers are used to mitigate a disease (adult incontinence due to dementia), in contrast to baby diapers.

It is also not necessarily the case that the rules that apply to deducting medical expenses are always the same as the rules to get insurance coverage.  And in fact, there have been recent changes to the law so that some expenses that are not deductible without a doctor's note are nevertheless eligible for FSA and HSA reimbursement.