My wife is in an assisted living facility. The hospice nurse recommended that I hire a sitter to be with her most of the day. In addition to the changes from facility can I deduct the sitter charges? Thanks. [PII removed]

[TomK100]

Yes.  See IRS Pub 502 -.Medical and Dental Expense (pg. 12)

"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."

[dfulford]

My wife passed away in July. She had been under hospice care for a couple years as she diagnose as terminally ill. As a result her LTC payment did not count as income. My question is - can I claim the portion of the cost of her assisted living that was covered by her LTC payment? Thanks

[DMarkM1]

No, if you claim the medical expenses as a deduction you would then claim the Long Term Care (LTC) payments as reimbursements.  Therefore, you would only claim the medical expenses you paid out of pocket (exceeded LTC payments).