Is the cost of temporary care in a long-term nursing facility due to surgery a deductible medical expense?

[djskro]

My 91-year-old mother broke her leg, required surgery, was discharged from the hospital and then sent to a rehabilitation facility. At the end of rehabilitation, she was deemed by the physician to be unable to be sent home but instead was transferred to a long-term senior care facility for so-called respite care. This respite care lasted for 6 weeks. During respite care, it was necessary for someone to tend to her daily needs (toileting, bathing, etc.) that she was unable to due herself due to lack of strength, and she received physical therapy and occupational therapy in order to increase her strength and to relearn the skills necessary to allow her to live independently.

These costs for respite care we not covered by insurance., but instead were paid by her out-of-pocket.  Are these costs deductible, and if yes, are they entered in the "medical facility fees" section?

Thanks in advance.

[LindaS5247]

Yes, you can deduct the cost of the Long-Term Care Facility on the screen that says, "Tell us about anything spent on medical facility fees." 

Nursing home and assisted living costs are only deductible if you itemize your deductions instead of taking the Standard Deduction. You can deduct any costs that exceed 7.5% of your adjusted gross income (AGI).

If you pay these expenses for a family member, they’re only deductible if you claim them as a dependent.

Things to keep in mind:

• If you, your spouse, or your dependent is in a nursing home primarily for medical care, then the nursing home cost not compensated for by insurance or otherwise (including meals and lodging) is deductible as a medical expense.
• If that individual is in a home primarily for non-medical reasons, then only the cost of the actual medical care not compensated for by insurance or otherwise is deductible as a medical expense, not the cost of the meals and lodging.
• Deduct medical expenses on Schedule A (Form 1040), Itemized Deductions.
• The total amount of all allowable medical expenses is the amount of such expenses that exceeds 7.5% of adjusted gross income.

You will deduct your Long Term Care Facility costs on this screen in TurboTax.

Click here for "Medical, nursing home, special care expenses"

Click here for "Can I deduct nursing home costs?"