Nursing home expenses

[stephn399]

Are expenses paid for bathing assistance, bathroom assistance, med management, basic home care, and personal care deductible if a person is in a nursing home as a medical necessity?

[JotikaT2]

Yes.

If the primary reason was for medical care, you can deduct the costs for the nursing home care.  

But be aware that you would only be able to deduct the costs if you are able to itemize your deductions as opposed to taking the standard deduction.

The deduction is limited to qualified medical expenses which exceed 7.5% of your Adjusted Gross Income. 

In TurboTax, you can enter your medical expenses in the Federal section of the program. 

1. Select Deductions & Credits 
2. Select Medical 
3. Select Medical expenses 
4. Enter your nursing care expenses under medical facility fees.

[stephn399]

So you believe that all the different types of expenses I listed can be itemized?

[VictoriaD75]

Yes. Per IRS Publication 502 (refer to page 12):

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.

IRS Publication 502

[Opus 17]

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@stephn399 wrote:

So you believe that all the different types of expenses I listed can be itemized?

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Possibly.  The IRS says

You can include in medical expenses the cost of medical care in a nursing home, home for the aged, or similar insti- tution, for yourself, your spouse, or your dependents. This includes the cost of meals and lodging in the home if a principal reason for being there is to get medical care.

Don't include the cost of meals and lodging if the rea- son for being in the home is personal. You can, however, include in medical expenses the part of the cost that is for medical or nursing care.

Someone who moves into a long term care facility like assisted living, where the reason is not entirely medical, can't deduct all the costs unless certain other conditions are met.