Medical Deduction - Aides and Nurses

[mitchden1]

My dad is in an assisted living facility and is bedridden. He recently went on hospice and I've hired 24/7 nurses and aides to care for him. The assisted living facility has a Plan of Care from his doctor and the aides from the facility clean his apartment and does his laundry. When required, they assist the aides and nurses that I've hired in his care.  The nurses and aides give him meds (i.e. oral morphine), wash and change him, and feed him when he needs help. He can't move his legs and prior to going on hospice, he was in considerable pain. He's mentally sharp and is computer literate. He's 93 and recognizes that he will probably spend the rest of his life in bed.

He has income from his investments and  interest as well as a small pension and social security. Fortunately, he has savings that I'm using to pay for aides, nurses and the assisted living facility.  I pay the nurses and aides based on their weekly signed time sheets.

Can I deduct the total cost of the aides, nurses and the assisted living facility? These costs will greatly exceed his income and as a result, his tax liability would be zero. When he was well, he was making quarterly estimated tax payments.

[AmyC · Accepted solution]

Mostly, please check the exact requirements and percentages to get the correct amounts for you. Publication 502, Medical and Dental Expenses deductions begin on page 5 and includes:

Health Institute - yes!

You can include in medical expenses fees you pay for treatment at a health institute only if the treatment is prescribed by a physician and the physician issues a statement that the treatment is necessary to alleviate a physical or mental disability.

Page 12 has much information, please read through the entire section that begins: 

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.

I recommend reading the entire Pub. It isn't long and is full of great information.