Nursing Home resident covered by Medicaid

[Kaath1]

Preparing taxes for my 81 yr old dad who was a resident of a nursing home for all of 2019 who was on Medicaid.  All of his income ($29136 pension and deceased spouse's pension $6953) went to nursing home.  Didn't even hold back the $50 allowed.  I understand I can deduct all of nursing home payments, but only amount over 7.5% of income.  How can he still owe tax ($219) and where is this supposed to come from?  Is there a work-around? 

[AmyC · Accepted solution]

Unfortunately, he has taxable income since the deduction isn't all of his income. If he is alive, he is responsible. If he has passed, then the executor would take it from the estate. Depending on the state, it could be the children.